Answer: under the benefit principle, taxes are assessed according to the benefits received.
Explanation: Under the benefit principle, the tax is assessed according to the benefits received. Under this principle, the taxes determine which activities the government is going to start and who will pay for them. The government undertakes public works which are directly related to the consumers' wishes. <u><em>People who receive the benefits are the ones who pay the tax.</em></u>
Observer effects refer to a form of reaction due to the cognitive bias of a researcher causes an unconscious influence on the participants involved in the research. In other words, the observers see a behavior and interpret it according to what it means to them, while not considering the context in which the participant behaved that way.