台灣早期受到日本、美國文化的影響，除此之外，並融合了歷史悠久的傳統文化，造就了多元的倫理價值觀，近年來則偏向追隨韓流以及其他國家的風潮，使得有關台灣消費者行為的研究比以往更加有趣。因此，本研究探討消費者對購買奢侈品牌禮物之行為，首先針對社會文化價值觀、社會連結、社會地位和消費者心態，並分析消費者在購買禮品時，對於選擇奢侈產品的看法和態度。研究結論發現，本研究透過問卷調查，得知社會文化價值觀和消費者心態對於消費者選購名牌產品為禮物有著正向且顯著的影響；物質主義則與兩者無關，而個人心理則與購買奢侈品部分正相關。

Taiwan culture had been influenced by Japanese and America culture in the earlier periods. Besides, the bandwagon trends from Korea and other countries recently together with the rapid development of its economic make all researches about Taiwanese consumption behavior become more interesting than ever. Given these reasons, this study examines consumer behaviors toward luxury brand consumption for gifts. It addresses the two factors: culture social value and personal psychology that effect consumer behavior when buying luxury fashion brand products. These factors are derived by gift giving culture and consumers’ attitude toward luxury fashion brands. From these factors we would more clearly understand consumers’ attitude when choosing luxury brand products for gift and their perception when giving gifts to other people. The result is verifies by questionnaires conducted among Taiwanese consumers. The findings show that the social connection value of gift- giving culture and social status of gift givers positively associates with luxury brand consumption. Personal psychology partly positively correlated with luxury brands consumption, because the variances of materialistic factor are not well correlated with each other.