ETHICS (1st Year-1st Sem)
ETHICS (1st Year-1st Sem)
LEVELS OF DILEMMAS
1. Organization Ethical or Moral Dilemma - refers to 1. Individuals have the right to choose one’s conduct
a situation that causes an organization to respond based on reason, not desire.
negatively or positively to an ethical issue. It effects: 2. Individuals have to abide by the rules that they
a. Staff, shareholders, and society follow.
b. Corporate ethics and customers 3. Individuals are independent from being limited by
c. Leaders ethical actions is preserving financial the options of others to the extent that they may
reporting integrity coexist with each other’s freedom under universal
rule.
2. Individual Moral Dilemma - it pertains to situation 4. Equality is the most among the various freedoms
where individuals confront with a number of factors and freedom is the only inherent power
such as peer pressure, personal financial position ,an The three concepts of freedom
economic and social status which may influence all a. The freedom of a human being as a member of
individual ethical standards. a state,
- Due to peer pressure, an individual engages in a b. The dignity of each person as a subject,
certain scenario in which may change their behavior c. the freedom of any member of the
and attitude. commonwealth as a resident.
5. Individuals have an autonomous right to be happy
3. Structural Moral Dilemma - selecting a proper in their own way, and the intervention of another’s
system of responsibilities and relationships, which is freedom means forcing others to be happy.
continuing universal challenge.
Four concepts in the structural moral dilemmas KANT’S PHILOSOPHY ON MORALITY
1. Differentiation vs Integration • Kant based his ethical philosophy on the idea that
2. Gap vs Overlap reason should be used to decide how people will
3. Lack of clarity vs Lack of creativity behave
4. Excessive Autonomy vs Excessive Interdependence • He did not attempt to recommend concrete action
but advised that reason should be used to decide
KANT’S PHILOSOPHY ON FREEDOM how to behave.
Immanuel kant - “Regarded as the greatest
philosopher of the modern period.” 5 Philosophy on Morality:
1. Good Will and Duty
Freedom - The right to control one’s actions based • Good will is a common moral concept that openly
on reason, not desire. All of this can be simplified to wishes to use certain virtues for moral purposes.
the definition of autonomy. • A Good will which acts out of obligation can be
‣ Autonomy - derives from the Greek term - described as a will which overcomes barriers to the
(Self-legislator) preservation of moral law.
‣ Principle - is not to live by the animalistic rules • Actions committed concerning obligation have
forced on them from birth, but rather to live by the moral meaning, special respect is granted to acts
laws that you enforce on yourself performed out of duty.
‣ Freedom - (independence from being limited by
the option of another) to the degree that it can 2. Perfect and Imperfect Duties
coexist with the freedom of each other following The perfect duty is always true
universal law. a. Perfect Duty to oneself: Duty not to commit
suicide
b. Perfect Duty to others: Duty not to make a lying
promise to others
Emphasis on Kant’s Philosophy of Freedom
Perfect Duties - duties that we are all obliged to Maxim - the principle that you follow when you
meet every time choose to act the way you do.
e.g. do not kill innocent people For Example: If you decided to cheat on your ethics
e.g. keep all of your promises exam, your Maxim might be; “I will cheat on my
exams so that I will be able to graduate this year.”
Imperfect duty requires flexibility Note:
a. Imperfect duty to oneself: Duty to develop one’s • The Maxim is not rational (reasonable)
talent • The Maxim may also be unethical because it causes
b. Imperfect duty to others: Duty of Benificence an inconsistency
(Kindness)
5. Humanity as an end in itself
Imperfect Duties - duties that we should sometimes • The second interpretation of Kant's Categorical
fulfill, but are not required to do all the time. Imperative is to view life as an end in itself: "Act in
e.g. be charitable such a way that you treat humanity, whether in your
e.g. cultivate yourself own person or in the person of another, always at
the same time as an end and never simply as a
3. Categorical Imperative means."
• Categorical imperative - command unconditionally. • Rational beings should never be viewed simply as a
Irrespective of our wishes or desires, a categorical means to ends; they must also be viewed as ends
imperative binds us as everyone has a responsibility themselves, demanding equal regard for their own
not to lie. logical motives.
• Hypothetical Imperative - one that we must fulfill
if we are to satisfy our desires or command TAXATION IN THE PHILIPPINES - regulated primarily
conditionally on your having a relevant desire. by the Constitution of the Philippines and the three
Republic Acts.
Categorical VS Hypothetical (1) Constitution: Article VI, Section 28 of the
• The Categorical Imperative is to act for the sake of Constitution provides that “the rules for taxation
duty only. shall be uniform and equal” and that “a democratic
system of taxation shall be established by the
• Whereas the hypothetical imperative is acting in congress.”
order to receive some kind of reward (2) National law National Internal Revenue Code -
• Kant argues that the categorical imperative is the enacted as Republic Act No. 8424 or the Tax Reform
only good way to act. Act of 1997 and subsequent laws amending it; most
• For example one should help an old lady across the recently, the Law of the Republic No. 10963 or the
road simply because it is a good thing to do, not Law on Tax Reform for Acceleration and Inclusion
because it will make you feel good. was amended
• Even if a good act makes you feel good, this is not a (3) Local Laws: the major sources of revenue for local
reward, it is a bonus according to kant. government units (LGUs) are taxes imposed under
the Republic Act No. 7160 or the Local Government
4. Universalizability Code of 1991 and those imposed on revenues levied
• When anyone acts, it's a maxim, or a principle. For under state law
Kant, an act is only permissible if one can have the (4) Taxes levied at national level are collected by the
principle that allows an action to be the universal Office of Internal Revenue (BIR), whereas those
law by which everybody acts. levied at local level (i.e. provincial, city, municipal,
and barangay) are collected by the Office of Internal
Revenue (BIR)
1987 Philippine Constitution - “the rules of taxation CULTURAL RELATIVISM
shall be uniform and equal” • Cultural relativism means that we do not judge a
society by our own criteria of what is right or wrong,
odd or natural.
LawDictionary.com (2015) - “Uniformity in taxation • Cultural relativism is the desire to consider a
means equity in the burden of taxation, which can culture on its own terms and not to make
not occur without uniformity in the mode of conclusions based on the norms of one's own
assessment as well as in the rate of taxation. It must community.
• Cultural relativism is any opinion on ethics is
also be applied to all property subject to taxation so subject to the perspective of each person within
that all property can be taxed alike and equally.” their particular culture.
‣ Pakikipagkapwa-tao - these values are important to Virtue - is a character trait that is socially valued.
maintain harmony in Filipino relationships in social
institutions such as family, school, and community. Aristotle considered goodness of character as a
product of the practice of virtuous behavior.
‣ Filipino’s ability to empathize with others, in ‣ Virtues are tendencies to act, to feel, and judge,
helpfulness and generosity in times of need tendencies which are developed from natural
(pakikiramay), in the patience of bayanihan or capacity through proper training and exercise.
mutual assistance and in the famous Filipino ‣ Virtue depend on “clear judgement, self-control,
hospitality. symmetry of desire, and artistry of means”
In contemporary usage - “character” refers to a set THE CIRCULAR RELATION OF ACTS AND CHARACTER
of qualities or characteristics that can be used to 1. Repetition of Action and its Effect on the Person
differentiate between persons. • Actions can be repetitive or automatic in (at least)
three different ways: by habit, by education, and by
In philosophy - “character” is typically used to refer habitus.
to the particularly moral dimension of a person. a. By Habit - When an action is constantly
repeated, over time.
Virtue Ethics - represents the concept that b. By Education - Actions become skills through
individual’s actions are based upon inner moral repetition and experience.
virtue.
c. By Habitus - Willingness to respond charitably Level 2: Conventional Level
to anyone in need as the situation arises. ‣ Conformity to social rules remains important to the
individual. However, the emphasis shifts from
2. The Type of Action self-interest to relationships with other people and
‣ Because human beings are body/soul unities, social systems.
actions of the body are actions of the self. Stage 3: Good Boy/Nice Girl orientation
‣ Acts of a human - (actus humans) ‣ Behavior is determined by social approval.
‣ Human acts - (actus humanis) The individual wants to maintain or win the affection
‣ Human acts - rational acts and are more closely and approval of others by being a “good person.”
associated with character than are acts of human Stage 4: Law and order orientation
beings. ‣ Social rules and laws determine behavior.
Example: The individual believes that rules and laws maintain
Human Acts - Laughing at funny things is a social order that is worth preserving.
moral act
Acts of human being - Laughing because Level 3: Postconventional or Principled level
one is being tickled. ‣ The individual moves beyond the perspective of his
or her own society. Morality is defined in terms of
3. Intention and Responsibility abstract principles and values that apply to all
• Two important aspects of the revelatory nature of situations and societies.
action are responsibility and intention. Human Stage 5: Social contract orientation
beings own their actions and the consequences of ‣ Individual rights determine behavior. The
them. individual view laws and rules as flexible tools for
• Responsibility and intention are rooted in the will, improving human purposes.
which is the source of the self-possession and Stage 6: Universal ethical principle orientation
self-governance of human beings. ‣ The highest stage of functioning. At this
‣ One can be prevented from doing something by stage, the appropriate action is determined by one’s
external forces, but carrying through with an action self-chosen ethical principles of conscience.
has an element of the voluntary, of willing to do it
and therefore cannot be forced.
‣ Another way the will can be hindered is by lack
of knowledge