MODULE 1

WHAT IS ETHICS 1.1 IMPORTANCE OF ETHICS

1.0 WHAT IS ETHICS Ethics is a set of rules that allows us to say right from wrong,
Ethics or moral philosophy - empirical study of moral decisions. good from the bad. Ethics can provide true, specific guidance to
- discipline concerned with what is morally good and evil, right our lives. Ethical principles such as fairness, trustworthiness,
and wrong responsibility help direct us to cope more effectively with ethical
- word often refers to any scheme or philosophy of universal dilemmas by removing actions that do not adhere to our sense
ideals or beliefs. of right and wrong–our own moral interests–without
The concept is derived from the Greek word “ethos” which compromising others.
may mean tradition, habit, character, or attitude. This is not only Furthermore, ethics is all about decisions. We are
about the nature of specific courses of action, but it is also about continually faced with issues that affect the quality of our lives.
the goodness of people and what it means to lead a decent life. We are certain that the choices we make have consequences for
(Leandro, Jr & Gubia-on, 2018) ourselves and the others. We are cautious of the responsibility
that we have for our actions.
Moreover, ethics is a systematic analysis of the nature of
human actions. It is concerned about the correctness and Why should other individuals have a lack of ethics?
wrongness of the act. An act is deemed to be right or wrong, Bazerman and Ann Trebrunsel (2011) identify the blind
based on the intent, circumstances, or character of the act itself. spots as the differences between who you want to be and who
As a philosophy, is a very important discipline because it involves you are. Hence, most of us want to do the right thing, but
critical thinking, as it explores and describes fundamental beliefs, internal and external factors are in the way.
standards, ideals, and traditions. This is thus a higher level of However, ethicists put less emphasis on studying
human discipline. philosophic principles and, instead, emphasize the importance of
As a branch of philosophy, ethics is divided into normative establishing good habits of character – needs of doing the right
and meta-ethics. The purpose of normative ethics, which thing in the right place and time in the right way.
concerns human behavior in general, is to address our questions The virtues of intelligence, bravery, patience, and justice
about the essence of human behavior. Normative ethics, by guide ethical decision-making as they provide the basis for
definition, examine whether or not a particular act should or rational decisions when faced with an ethical dilemma. We ought
should not be carried out. to be ethical, as it determines who we are both personally and as
There are two fields of normative ethics: moral philosophy a society. There must be moral principles that should be
and applied ethics or practical ethics. Moral philosophy deals observed by all. Some people will lie; many may not do what they
with moral ideas such as what human beings "must do or how assume they will do, and others may behave irresponsibly and
human beings should be." This also deals with our moral participate in harmful conduct.
obligation, the meaning of the act, or the purpose of the act. On For moralists, following one's interests is not wrong.
the other hand, applied ethics is a philosophy that discusses Nevertheless, an ethical individual must be able – at least
strong and basic moral issues linked to abortion. occasionally–to place the needs of others ahead of self-interest,
Meta-ethics is a discipline that relies on meaning. It is a because of our duty to civil society.
science that is seeking to address non-moral questions about According to Leano Jr. & Gunta-on (2018), the study of
morality. Those refer to questions about the nature of moral ethics should consider making it possible for an individual to fully
statements, the purpose and significance of moral facts, and understand what his conscience is, how he has gained it, how far
concerns about the interpretation and justification of moral he is willing and able to respect his outward manifestations with
statements. protection, and how well he can strengthen it and make it even
In contrast to meta-ethics, normative ethics seeks to smarter. Added to it, a person can gain a better insight into his
examine how human beings respond to a moral question. This claims to society as well as the obligations he owes to society. He
also aims to clarify and prescribe common expectations on what must learn to distinguish between the respects in which all
human beings should do to interact with others in society and in persons are highly dependent and those who are responsible for
a meaningful way. (Maboloc, 2012) his or her own life and will focus on freedom of initiative.
Eventually, it will at least allow certain observations, for
understanding, self-sacrifice, and obligation, which will enable us
to make these decisions.
From the standpoints of the authors mentioned above,
several views on the importance of ethics were profounded and
these are the following: (1) through ethics people can determine
the difference between right from wrong, good and bad; (2)
people can eliminate actions that do not conform to what is right;
(3) people will be very careful to the actions and decisions to
make; (4) people will not be disturbed of the internal and
external factors of not doing the right thing; (5) establish good
habits of characters of a person; (6) come up to rational decisions
Figure 1 Conceptual Framework of Ethics
in facing an ethical dilemma; (7) it makes a person responsible in and wrongful acts then is punished accordingly. It must be an
the family, school and society; (8) a person becomes sensitive to unbiased or impartial consideration.
the needs of others more than himself or herself; and (9) reminds
(5) Moral standards are perceived to be universal. We want
a person to fully need conscience in decision making and a
everyone to live up to these norms and feel resentful when
person can acknowledge the actions made.
somebody doesn't live up to them. Moral standards believed to
be universal as it is applicable anywhere and anytime. For
1.2 THE DIFFERENCES OF MORAL AND NON-MORAL
instance, lying. Telling the truth is a universal standard. Hence,
STANDARDS AND CHARACTERISTICS OF MORAL STANDARDS
we should not lie.
Countries and nations rich or poor, developed and
underdeveloped have their own set of laws, policies, cultures, (6) Moral standards are correlated with different feelings and
traditions, customs, and beliefs. It may be acceptable to other vocabulary. If anyone doesn't live up to the norm or standards,
countries but not acceptable to others. Some principles and he will feel guilty, bad, and wrong. The same is true when
values have social consequences, whereas some do not. It is a someone else does not live up to the expectations, norms, and
matter of moral indifference, that is, a matter of taste in one standards, others may feel disgusted at this person.
society may be a matter of moral meaning in another. For this
Non-moral standards, on the contrary, apply to laws which
reason, people need to recognize the difference between moral
are not related to social or legal considerations. Perhaps these
principles and non-moral ones, to define the basic ethical values
criteria are not inherently related to morality or, by their very
that can direct our actions. Moral standards compel us to
definition, lack of ethical sense. Examples of non-moral standards
behave accordingly, although we have no right to insist on others
are the following: etiquette, statutes, code of professional ethics,
on non-moral values based on the explanation above.
etc. (Leandro, Jr & Gubia-on, 2018)
Moral standards refer to the guidelines we have on the
types of acts that we find to be morally permissible and morally
unacceptable. It primarily deals with issues that can either
potentially threaten or greatly benefit human beings. Some
ethicists placed moral ethics on par with social values and moral
principles. (Leandro, Jr & Gubia-on, 2018)
Moral standards normally promote the common good, that
is, the welfare and well-being of human beings, animals, and the
environment. Moral standards are a blending of norms and
values. Therefore, norms plus values pertain to moral standards.
Norms as standards are basic guidelines regarding human acts.
Values, though, are universal convictions as to what is
acceptable, desirable, and beneficial or not. Figure 2. Summary of the Differences of Moral Standards and
Non-Moral Standards
There are several characteristics of morals standards as
mentioned by Velasquez (2012) such as and vocabularies such Etiquette is a decorum, propriety means reverence for the
as: formal criteria governing conduct in a civilized society. Etiquette
refers conventional ways and uses the rules of etiquette.
(1) Moral standards entail serious harm or benefit. Examples of Decorum implies modesty and a sense of what is becoming or is
this are the following: theft, the murder of innocent people, fitting for a person of good breeding: a fine sense of decorum. In
respect others, a feeding program for the poor, etc. The first two the Philippines, noisily eating meals is unethical but in other
examples cause harm and the next two examples produce countries like Japan. China and South Korea, in doing that show
benefits and the action has done is helpful to human beings. that a person likes the food especially in taking soup.
(2) Moral standards are not determined by authority figures. A statute is a written law passed by a legislative body as
Moral values should always be upheld, even though they are at defined by Oxford English and Spanish Dictionary. Furthermore,
odds with self-interest. Cheating on examination is an example As mentioned by the University of Melbourne Libray Guide,
wherein the students should not cheat during exams as a rule in statutes shall contain Acts of the Congress, Local Charters,
an educational institution and in doing such an act, cheating, is Municipal Codes, Districts, Administrative Rules and Regulations,
wrong. It’s not because students are afraid of the teacher, Statutory Rules, and Presidential Issues. REPUBLIC ACT No.
instructor, or professor but the students know that is a wrongful 11463, An Act Establishing Malasakit Centers in all Department of
act. Health (DOH) Hospitals in the Country and in the Philippine
General Hospital (PGH), Providing Funds Therefor and for Other
(3) Moral standards should be adopted over other values,
Purposes is an example of one of the statutes in the Philippines.
including self-interest. Moral standards should always be
The powers conferred by the laws on the Medical Director, the
retained even if they are at stake with self-interest.
Chief of the Hospital, or the Chief of the Medical Center, the
(4) Moral standards are focused on objective considerations. The Director of the Malasakit Centers, shall oversee the proper
basis of considerations and decisions must not be favorable only management and effective operation of the Malasakit Center. If
to a particular person or group. Anyone who commits mistakes its powers do not conflict with any other form of law, it is legally
binding.
 Legality and morality are distinct, but often people are In the definition of Kvalnes (2019), a moral dilemma is a
confused about these terms. We believe that what is moral is situation in which a decision maker must give preference to one
also legal and that what is immoral is not good. Not all that is moral principle over another. Dilemmas occur when, confronted
lawful is moral. with a challenging situation (e.g. equal treatment for some versus
The Professional Code of Ethics, consequently, is a set of job protection for others), two or more of that kind of values
guidelines intended to help practitioners differentiate between disagree with the understanding of the decision-maker, or when
right and wrong to guide their decision-making. Such rules, also one assesses the moral option of another. A person experienced
referred to as the Code of Ethics, define the purpose and ideals with a dilemma must decide whether the moral duty will be
of the organization, how staff within the organization are to given priority; "whatever action is taken will offend an important
handle the issues, and the expectations to which workers are moral value."
bound. In addition, Kvalnes explained that (2019) a moral dilemma
The members of the profession to which he or she belongs may arise as a result of a prior personal mistake. It's called a self-
have learned, approved, and complied with the laws, regulations, inflicted dilemma. In a strict sense, a moral dilemma is a
and conditions set down by the profession. Violations of the situation in which moral values are of equal importance. In a
Code can result in the disapproval of the Members. In extreme broader sense, there may be moral dilemmas in which a person
cases, a lawyer may be excluded from a legal career and may has strong moral reasons for acting which are described to be as
prohibit him or her from practicing law. he essence of the remarkable, nonetheless, not equally strong moral reasons for
Professional Code of Ethics is not a more comprehensive or fully acting in another way.
accurate guide to one's moral obligations. Almost all professional According to Kurie & Albin (2007), a moral dilemma is a
codes are strictly moral in nature, and even so, the fact that a law situation in which people assume that they should morally do
is legally embodied as part of a professional code does not one thing and that they should morally do another thing, and
guarantee that it is a sound moral concept. occasionally a third thing or even a fourth thing, but they're not
A practitioner must take the sanctions of his or her doing any of these mutually contradictory choices together.
profession seriously, however, he or she also has the right to The ethical dilemma or a moral dilemma as expounded by
evaluate certain laws objectively for himself or herself. Figar & Dordevic, (2016) is a situation whereby a person has to
make a decision. Among competing alternatives, which is the
right (ethical) alternative and which is the best?
1.3 HOW MORAL STANDARDS ARE FORMED
Morals are shaped by the beliefs of an individual. Values are The above definitions characterized moral dilemma or ethical
the basis of the capacity of an individual to distinguish between dilemma as:
right and wrong. Morals build on this to form concrete, context
(1) Making an option to one moral value over the other;
driven rules that regulate the actions of an individual. They are
formed from the experience of a person's life and are subject to (2) A situation where moral values are equally significant;
opinion. (3) A scenario where a person has a strong moral reason in action,
There are certain moral standards that all of us hold in our but not equally strong moral reason in acting in another way;
actions in society. There are various factors on how moral (4) A state where a person should morally do one, two, or more
standards are influenced: (1) the moral values or principles that and have difficulty in deciding any of those conflicting choices.
we conform with, in our rearing; (2) the character and manners Every human being, experience struggling to make a
that imbibed with us by means of birthright; (3) the religious decision especially if there is an urgency to make a choice.
values that our forefathers taught us; (4) the values we learned Weighing what is good and moral. Thinking which is the best
from school; (5) the moral conduct, ways and habits of those between and among choices, and perhaps at stake or in a hot sit
people around us; (6) the direct and implied cultural norms; (7) when choosing. The choice may be favorable to some, however,
our life experiences; and (8) our critical thinking in these not favorable to others. It gets individual stress of judging as to
experiences. whether the decision is good or not in travailing circumstances. A
moral dilemma or ethical dilemma applies to our personal life, in
a job, in a profession, education, and some others. In any
decision, an individual must analyze every aspect, scrutinize the
pros and cons, and after several evaluations then finally decide.
That is the most challenging part, nonetheless, makes an
individual more mature in handling obstinate situations.

MODULE 2 2.1 THREE LEVELS OF MORAL DILEMMAS

WHAT ARE MORAL DILEMMAS
1. ORGANIZATIONAL ETHICAL OR MORAL DILEMMA
As discussed by Lamberto et. al(2013), an organizational
2.0 DEFINITION OF MORAL DILEMMAS
ethical dilemma refers to a situation that causes an organization
Various authors presented their respective definition of moral to respond negatively or positively to an ethical issue that affects
dilemma or ethical dilemma and these are the following: staff, shareholders, and society, as well as corporate ethics and
customers. It includes also the leaders' ethical actions in be strong enough to stand still independently and not be
preserving financial reporting integrity. influenced by undesirable pressures. It is alright to enjoy life as
Based on the article of Michigan State University online.com long as a person knows his boundaries and limitations and
(2020) and Small Business Chron.com (2019), there are common others will not be affected by what he or she does specifically
ethical issues in the organization such as the unwanted acts. Human beings must not be confused nor
ambiguous and put himself or herself in a dilemma where he
(1) Unethical leadership/bad leadership behavior. A leader of
doesn't know what to do and decide to what is good and what is
the organization must act with candor, be an example to his
right.
subordinates, with upright moral values. He or she doesn’t
engage in abuse of leadership authority, accepting
inappropriate gifts and other related unethical leadership. 3. STRUCTURAL MORAL DILEMMA
(2) Toxic workplace culture. A leader of the organization must The structural moral dilemma is that selecting a proper
focus on the development of work culture. He makes sure that system of responsibilities and relationships, which is a continuing
his subordinates have work-life balance, motivated and happy universal challenge.
working in the organization, If not then the performance and There are five concepts in the structural moral dilemma to
productivity of the employees will be affected. consider namely:
(3) Discrimination and harassment/ Peril of employee (1) Differentiation vs. Integration. The conflict between the
favoritism. A leader must treat fairly his or her subordinates distribution of jobs and the organization of numerous
and avoid any form of discrimination and harassment. activities generates a classic dilemma. The more complicated a
(4) Unrealistic and conflicting goals. A leader must have task structure, the more difficult it is to sustain a centered,
realistic and very clear goals so that his or her subordinates tightly coupled organization. When complexity grows, the
understand what the organization is going through, hence, company needs more complicated and expensive management
they can work together thoroughly until they reach the goals techniques. Laws, regulations, and directives need to be
of the organization. balanced by lateral approaches.
(5) Use of the organization’s technology, social media use, (2) Gap vs Overlap. When the main tasks are not explicitly
technology, and privacy concerns. It is ethical that the defined, the critical job will slip through gaps. In a similar
technology of the organization must only use for the manner, functions and activities can overlap, causing conflict,
organization’s transactions Social media use while in the office wasting time, and unintended duplication of responsibilities.
must be avoided as much as possible so that important (3) Lack of Clarity vs. Lack of Creativity. When employees are
dealings with the clients must be prioritized. not clear about what they are expected to do, they often adapt
(6) Business travel ethics. There are times that a leader and an their tasks to personal interests instead of system-wide goals
employee are in official business and in doing that, they have that often lead to problems. Yet when people 's duties are over
per diem every meal and must use the fund of the organization defined, they comply with their positions and procedures in a
appropriately. bureaucratic manner. They specifically follow job requirements
as to how much the service or product fails.
2. INDIVIDUAL MORAL DILEMMA (4) Excessive Autonomy vs. Excessive Interdependence. When
individuals or groups are too independent, they are always
As mentioned by Smith (2018), individual ethical or moral
isolated. On the other hand, if the units and responsibilities
dilemma pertains to a situation where individuals confront with
are too closely connected, people are absentminded from
a number of factors such as peer pressure, personal financial work and waste time or excessive coordination.
position, an economic and social status which may influence all
individual ethical standards.
Based on the discussion above, to avoid structural moral
Socialization is part of every individual's life. It is just a query dilemma then following characteristics must be maintained:
as to whether an individual remains aware of doing what is good
and what is right. There are times that due to peer pressure, an 1. Must have well-distributed jobs and the laws, policies, rules,
individual engages in a certain scenario in which may change and regulations must be balanced through lateral approaches.
their behavior and attitude. For instance, before that young 2. Must have an implicitly defined job description, roles, and
people, A is a responsible and obedient child to his parents. duties to evade from gaps and overlaps.
When he met young people B and young people C, young people 3. Must have a clear-cut expectation of the tasks in a wide range
A tremendously transform as a human being, his character of goals
shifted to an irresponsible, hard-headed, and a trouble-maker.
4. Must have a well-balanced interdependence and co0rdination.
The reason is that his friend young people B and young people C
taught him to take illegal drugs. Others, however, are affected by
the financial standing position, the social and economic status of
others that even he is not capable, forcing him or her that he or
she is at the same level as them, portrays that he or she belongs
to the group, and called to be as social climbers. A human being
should bear in mind that living in this world is not easy. He must
 MODULE 3
FREEDOM AS FOUNDATION FOR MORAL ACTS

3.0 KANT’S PHILOSOPHY ON FREEDOM AND MORALITY, THE

PRINCIPLES OF JUSTICE AND FAIRNESS
1. KANT’S PHILOSOPHY ON FREEDOM
Kant's definition of freedom is the right to control one's
actions based on reason, not desire. All of this can be simplified
to the definition of autonomy. The term Autonomy derives from
the Greek term, which translates into self-legislator. The
principle, then, is not to live by the animalistic rules forced on
them from birth, but rather to live by the laws that you enforce
on yourself. Therefore, from Kant's point of view, libertarian
freedom is not absolute, but in fact, it is the subjugation of 2. KANT’S PHILOSOPHY ON MORALITY
oneself to one's wish. Kant based his ethical philosophy on the idea that reason
There is only one inherent right, "says Kant," freedom should be used to decide how people will behave. He did not
(independence from being limited by the option of another) to attempt to recommend concrete action but advised that reason
the degree that it can coexist with the freedom of each other should be used to decide how to behave. Below are the main
following universal law". Kant opposes any other justification for Kant’s philosophy on morality.
the state, in particular by arguing that the welfare of people can
not be the foundation of state power. 1. Good Will And Duty

He claims that the state can not legally enforce any specific Kant based the idea of obligation on ethical law. Kant started
definition of happiness on its people. It will be for the dictator to his ethical philosophy by arguing that the only virtue that can be
see people as infants, believing that they are incapable of uncontroversially good is good will. No one virtue has this
grasping what is beneficial or detrimental to themselves. position, since any other virtue may be used to accomplish
unethical ends (for example, the virtue of loyalty is not good if
Freedom is not the only reason for the ideals that underlies one is loyal to the evil person). Good will is unique as it is always
the state. In Theory and Practice, Kant makes equality the first of good and retains its moral values even though it fails to achieve
three concepts, such as the freedom of a human being as a its moral intentions. Kant found good will to be a common moral
member of a state, the dignity of each person as a subject, and concept that openly wishes to use certain virtues for moral
the freedom of any member of the commonwealth as a resident. purposes.
As discussed in “Theory and Practice” Freedom highlighted In additon, to Kant, good will is a wider conception than the
the autonomous right of all individuals to conceive of happiness will of obligation. A will which acts out of obligation can be
in their way. Interference with another’s freedom is understood described as a will which overcomes barriers to the preservation
as coercing the other to be happy as the former sees fit. of moral law. Dutiful will is thus, a special case of good will which
is evident under unfavorable conditions. Kant believes that only
actions committed concerning obligation have moral meaning.
Immanuel Kant accentuates the following philosphy on
This is not to suggest that actions performed solely in
freedom:
compliance with duty are meaningless (they still deserve
1. Individuals have the right to choose one's conduct based on recognition and encouragement), but that special respect is
reason, not desire. granted to acts performed out of duty.
2. Individuals have to abide by the rules that they follow. Moreover, Kant’s definition of obligation does not mean that
people carry out their duties reluctantly. While duty also
3. Individuals are independent from being limited by the
restricts people and induces them to act against their inclinations,
option of others to the extent that they may coexist with each
it still stems from the voluntariliness of an agent or a person:
other's freedom under universal rule.
they want to abide by moral law. Therefore, when an agent takes
4. Equality is the most among the various freedoms and duty action, it is because reasonable interests matter most to
freedom is the only inherent power.The three conceps of them than their opposing inclinations.
freedom are the freedom of a human being as a member of a
state, the dignity of each person as a subject, and the freedom
2. Perfect And Imperfect Duties
of any member of the commonwealth as a resident.
Having applied the categorical imperative, duties emerge
5. Individuals have an autonomous right to be happy in their because failure to perform them will either result in a
own way, and the intervention of another's freedom means contradiction of conception or a contradiction of will. The former
forcing others to be happy. are categorized as perfect tasks, and the latter as imperfect. The
perfect duty is always true. There seems to be a perfect duty to
tell the truth, so we must never lie. Imperfect duty requires
flexibility. Beneficence is an imperfect duty because we are not
obligated to be absolutely helpful at all times, but should choose another, always at the same time as an end and never simply as
the times and places in which we are. Kant believes that perfect a means.”(Immanuel Kant, Groundwork fo the Metaphysics of
duty is more important than an imperfect duty: when a conflict Morals)
of duty arises, perfect duty must be carried out. Kant argued that rational beings should never be viewed
simply as a means to ends; they must also be viewed as ends
3. Categorical Imperative themselves, demanding equal regard for their own logical
motives. This stems from Kant 's argument that reason
Categorical imperative command unconditionally. Irrespective
motivates morality: it allows us to value reason as motivation in
of our wishes or desires, a categorical imperative binds us as
all beings, including others. A rational being can not rationally
everyone has a responsibility not to lie, regarless of conditions consent to be used merely as a means to an end, so it must
and even though it is in our interest to do so. A hypothetical
always be treated as an end. Kant explained this by arguing that
imperative is one that we must fulfill if we are to satisfy our
moral obligation is a logical necessity: that which is logical is
desires or command conditionally on your having a relevant morally right.
desire.These imperatives are legally binding because they are
founded on reason, about an individual and not subjective
evidence. In addition to hypothetical imperatives, these bind us Kant's expounded five moral philosophies.
to the degree that we are part of a community or society to (1) The goodwill and duty where he described it as one of a kind
which we owe an obligation, we can not get out of the because it is always good and maintain moral values. It is a moral
categorical imperative and we can not opt out of being moral concept that freely seeks to use values for moral reasons. Kant
agents. We owe an obligation to reason because we are rational added that that good will is more of a conception rather than
agents; thus, rational moral principles extend to all rational obligation. A will that acts out of duty can be defined as a will
agents at all times. that overcomes the obstacles to the protection of moral law. It is
not to say that actions carried out purely in compliance with
4. Universalizability duty are pointless (they still merit praise and encouragement),
but that extra regard is accorded to activities carried out on duty.
When anyone acts, it's a maxim, or a principle. For Kant, an act
is only permissible if one can have the principle that allows an (2) Kant differentiate perfect and imperfect duties. Perfect duties
action to be the universal law by which everybody acts. Maxims for Kant is always true and it is more important than imperfect
fail this test if, when universalized, they create either a duties. Telling the truth is an example of a perfect duty. If there
contradiction in conception or a contradiction in the will. A is a conflict between the two then perfect duty must be given
contradiction in conception arises because, if the principle is to importance. In contrast, for Kant flexibility is indispensable in
be universalized, it fails to make sense, since the "limit will imperfect duty. As a human being, an individual can help the
inevitably ruin itself as soon as the universal law has been needy but still he or she cannot do it all the time. Therefore, in
created." The maxim is not rational because it is theoretically perfect duty, it is a must to do what is good while imperfect duty
impractical to universalize. We could not think of a world where you do good but it is not an obligation to do so.
this maxim has been universalized. The maxim may also be (3) Kant also made a distinction between categorical imperative
unethical because it causes an inconsistency in the will when it is and hypothetical imperative. The categorical imperative for him
universalized. This does not mean a logical contradiction, but is a rule of behavior that is unconditional or absolute for all
that the universalization of the maxim contributes to a state of agents or persons whose truth or argument does not depend on
affairs that no rational being would want. any purpose or end. Conversely, a hypothetical imperative is a
Kant argued that morality was the objective law of reason: just rule of behavior relating to a person the idea that only if he or
as objective physical laws involved physical action. Objective she desires a certain end and has decided to act on that desire.
rational law requires rational action. He, therefore, assumed that In other words, in categorial imperative, the action to be done
a perfectly rational being would also be perfectly moral since a does not depend on the result or desire or not conditioned by
perfectly reasonable being feels it necessary to do what is desire. however, in hypothetical imperative, the basis of the
rationally necessary. Since humans are not completely moral (in action to be done is what I want and the means to get it.
part acting by instinct), Kant claimed that humans had to comply
with their subjective will with objective rational rules, which he (4) Besides, universalizability is was set off by Kant. The theory of
universalizability centered on the action to be acceptable or
called conformity obligations. Kant believed that the objective
permissible, this theory must be applied to all citizens without
rule of reason is a priori, arising outward from rationality. Just as
physical laws occur before human beings, logical laws (morality) any contradictions. Meaning, when someone commits a crime he
or she will be punished regardless of social and economic
occur before rational beings. According to Kant, therefore,
standing. The law must be applicable to all.
objective morality is fundamental and can not change depending
on the circumstances. (5) Humanity as an end itself of Kant pointed out that a human
intrinsic worth does not depend on something else, it does not
depend on whether a person loves his or her life or makes other
5. Humanity As An End In Itself
people's lives better. A human being live so he or she has value.
The second interpretation of Kant's Categorical Imperative is to
view life as an end in itself: “Act in such a way that you treat
humanity, whether in your own person or in the person of
3. KANTS PHILOSOPHY ON JUSTICE AND FARINESS generally related to their income as stated in the
Kant’s corollary meaning of justice and fairness are the following: Ideceoneline.com dictionary.
Justice - involves external acts through which an individual may To analyze the provisions aforementioned, an individual
directly or indirectly influence others. should pay an income tax based on his or her salary received
with a certain percentage and the property can be taxed
- does not affect the desires, wishes, or needs of others. according to assessed value and rates of the property. An
- concerned primarily with the nature of interpersonal individual as well can be taxed based on his or her capacity to pay
relationships and not with their substance. taxes. The government cannot force an individual to pay taxes
without a job or no house owned, though it is mandatory under
the law. It is only applicable who has income and properties
The first two concepts of justice of Kant include the
respectively.
voluntary ideals of benevolence and charity, while justice
concerns whether or not we value the fair right of others to live
their lives as they see fit. The third concept of justice illustrates a MODULE 4
situation, let say if Mr. A buys something from a store, justice is WHAT IS CULTURE? HOW DOES IT DEFINE OUR MORAL
served if the nature of the partnership is voluntary. BEHAVIOR?
If the store expects to benefit from the sale or how much
the store earns then these and related concerns pertain to the 4.0 WHAT IS CULTURE?
substance of the sale and do not fall under the purview of justice.
Culture -root of human alienation from the environment. (Kohak,
Being just and fair is not about having influence with other 1984)
people particularly to those in the higher-ups or those who are It's not just a compilation of artifacts or reflection of people's
considered influential. If this is the situation then justice and
preferences and appreciation of beauty. He added that culture is
fairness are in trouble. Desires, wishes, or needs of others has
derived from the Latin word, “cultus”, which means giving
nothing to do with justice, it does not matter. An interpersonal
respect to the sacredness of all. Originally, culture is not contrary
relationship is more valuable than content. The interpersonal
to nature but is commonly accepted as a human being's role in it.
relationship must be voluntary.
Cole (2019) defined culture as a concept that refers to a broad
and diverse collection of often intangible areas of social life.
3.1 TAXATION IN THE PHILIPPINES THE RULES EMBODIED According to sociologists, culture consists of ideals, beliefs,
UNDER THE LAW language systems, communication, and behaviors that people
Taxation policy in the Philippines is regulated primarily by the have in common and that can be used to describe them as a
Constitution of the Philippines and the three Republic Acts. group. Culture also encompasses material objects which are
special to that community or society. Culture is distinct from the
(1) Constitution: Article VI, Section 28 of the Constitution
social structure and economic aspects of society, but it is related
provides that "the rules of taxation shall be uniform and
to them both by educating and updating them on an ongoing
equal" and that "a democratic system of taxation shall be
basis.
established by the Congress."
Lederach, (1995) introduced culture as the collective
(2) National law National Internal Revenue Code—enacted as
knowledge and schemes generated by a group of people to
Republic Act No. 8424 or the Tax Reform Act of 1997 and
perceive, view, convey, and react to the social realities around
subsequent laws amending it; most recently, the Law of the
them.
Republic No. 10963 or the Law on Tax Reform for Acceleration
and Inclusion was amended Zimmerman explicated (2017) culture as the characteristics
and awareness of a specific community of people, including
(3) Local laws: the major sources of revenue for local
language, religion, food, social behavior, etiquette, fashion,
government units ( LGUs) are taxes imposed under the
music, and the arts.
Republic Act No. 7160 or the Local Government Code of 1991
and those imposed on revenues levied under state law.
From the definitions above of culture, several characteristics
(4) Taxes levied at national level are collected by the Office of were drawn:
Internal Revenue ( BIR), whereas those levied at local level ( i.e. 1. Culture is an analects of items with cultural or historical
provincial, city, municipal and barangay) are collected by the interest.
Office of Internal Revenue ( BIR). 2. Culture is a remark of peoples’ choices and admiration of
Under the 1987 Philippine Constitution mentioned above, beauty.
“the rules of taxation shall be uniform and equal.” According to 3. Culture is in harmony with the environment and an individual
LawDictionary.com, (2015) “Uniformity in taxation means equity has a role to play on it.
in the burden of taxation, which can not occur without uniformity 4. Culture is wider in scope as it includes beliefs, ideals,
in the mode of assessment as well as in the rate of taxation. It communication, language systems, behaviors, and commonality
must also be applied to all property subject to taxation so that all of people within a group.
property can be taxed alike and equally. On the other hand, 5. Culture embraces material objects that are significant to a
equity is the principle that taxes should be equal and should be particular group or society.
based on the willingness of different individuals to pay, which is
6. Culture is related to the social structure and economic aspects then that is the way the members of the community will learn
of society. and experience but of course, not all have good implications.
7. Culture is a combination of the skills, talents, capacities, and
artifices brought about by a group of people to look at, relay
5. The culture identifies the authorities or the governing
messages, and respond to the realities of social life.
8. Culture is the attributes and observation of a particular group individuals or groups.
of people which includes language, religion, social behavior, The authorities serve as the maker, interpreter, and
etiquette, fashion, music, and arts. implementer of the laws, rules, and regulations that they have in
the community. Whatever form, a system of governance that
they have the roles and duties to play in the community and
4.1 THE INFLUENCES OF CULTURE IN MORAL DEVELOPMENT their moral judgment is important in moral issues in the
Leano & Gubia-on (2018), Baring shared five points in how community. In the family, the parents have the moral authority
culture influences the moral development of the people and over their children which is also essential for the moral
these are the following: development of the members of the family as the parents are
the first who have authority to their children, who have taught
and learned from them.
1. Culture is always social and communal by which the
relationship of the people towards one another and their Obviously, culture greatly influences the moral development
of an individual. Based on the discussions above, several points
experience as people are the culture’s meadow.
were given emphasis. As culture considered to be as social and
Culture is social and communal in character where the communal in nature, then the people within the community able
people established and develop their relationships with each to establish and develop their relationships through learnings
other and learned from their experiences with them in the and experiences in the community. Their relationships are bound
community. Laws, norms, values, and attitudes serve as a by the rules, regulations, principles norms, laws, and standards
binding force to enhance their relationships. From that that the community has. There are defined principles and
perspective then culture influence the moral development of the behaviors that need to be kept, promoted, and rejected for the
members of the community. Yes, culture passes from one best interest of the members of the community. Restrictions and
generation to the other and probably maintains or changes the boundaries will serve as the security of the people which will be
systems, principles, and values due to transformation in society passed to them so that are aware of them. Moreover, culture
but still retains the traditional ways that the community has. helps in generating the identity and moral development of the
members of the community through the standards, norms, rules,
2. The culture defines the normative principles and behaviors of principles, and laws. The maxims to be followed by them. The
society. authorities direct the community for the proper enforcement of
the rules, regulations, and laws for the welfare of everyone.
This refers to the definition of the principles and behaviors
to be maintained, preserved, and changed for the benefit and
best interest of the members of the community. From the 4.2 CHARACTERISTICS OF FILIPINO CULTURE
relationship and experience of the members of the community Dumaraos (2018) expounded some of the characteristics of the
where the community itself would be able to form certain Filipinos that set them apart from any other culture and society:
normative principles and behaviors to be relayed and to be
taught to the members of that community. This scenario
influences the culture of that community in moral development. 1. The Filipino people are very resilient. Despite the negative
experience of the Filipinos particularly during calamities and
catastrophes, Filipinos able to manage and handle a difficult
3. A culture, as best exemplified in the experience of the people, situation lightly. They can still smile and always manage to rise
develops restrictions and sets boundaries and limitations as above the challenge.
they live and relate with one another.
2. Filipinos take pride in their families. Filipinos first and
The restrictions and boundaries will serve as the protection foremost priority is the family. Thus, whether you are part of the
and security of the members of the community. Laws, rules, immediate family or you belong to the third and fourth
principles, and norms will be the guidelines for the members of generation you are cherished as a family member. Even the
the community to behave accordingly, and if not then they will closest friends are regarded as a family too.
be subject to the punishment or sanction embedded in their
culture. This shows that there will be an awareness of the moral 3. Filipinos are very religious. There are so many religions in the
Philippines, nowadays, different denominations and yet they
development of the members of the community.
value their beliefs. For the Roman Catholics, they pay their
respect to the different cross, images of Sto. Nino, the Litte
4. As culture helps in generating the character and identity of its Christ, and other religious articles can be found in the house.
people, it also includes their moral character. Every almost all religion, they go to Church every Sunday and
Culture shapes the character and identity of the people in sometimes twice or three times a week.
the community through the norms, standards, rules, regulations, 4. Filipinos are very respectful. Filipinos used po and opo, words
and laws. If the community is traditional or modern in character that usually at the end of the sentences when addressing the
elders. They also pay respect to someone older than them 5. Colonial Mentality. Filipinos have what we call patriotism vs
through pagmamano which means raising the backs of the hands active awareness mentality. They appreciate too much other
of their elders to their forehands as a sign of respect. nationality and foreign products than native ones (local vs
5. Filipinos help one another. Filipinos are known to bayanihan imported) They even lack love and appreciation for what they
or comunity spirit where everyone helps each other to make the have. Furthermore, they have Open outside but Side-open or
task easier without expecting in return. Close inside character (it's ok and best to receive more than to
share)
6. Filipinos values traditions and culture. Filipino traditions and
culture are very important for Filipinos. They spent time on 6. Kanya-kanya Syndrome. Filipinos have self-serving attitude
celebrations such as birthday parties, reunions, festivals, etc. that generates feeling of envy and competitiveness towards
They dedicate every gathering for continuing a good relationship others (status vs prestige).They have personal ambition but
with each other even over lavish food. insensitive to common will (people and own country). There is
7. Filipinos have the longest Christmas celebration. In the also a crab mentality attitude (Hilahan and Inggitan
Philippines, Christmas songs started to play in the malls, System)instead of being happy to what are the accomplishments
restaurants, respective homes from September and last until the of others they try to pull them down. Finally, they lack of
second week of January the next year. They hang a parol and appreciation resulting unhealthy competition.
assembling the Christmas tree with the decoration of balls in 7. Lack of Self Analysis and Reflection. Filipinos are superficial
different colors, toys, and others. Children and adults, any and dreamy. They lack self-evaluation and reflection of the
generation are excited to sing Christmas carols to every house. situation.
They have misa de gallo and noche buena for the celebration of
Christmas with the family.
8. Filipinos love art and architecture. The gigantic and tall MODULE 5
buildings everywhere signify Filipinos creativity in art and CULTURAL RELATIVISM
architecture. They love to design, think, and have a passion for
aesthetic value which is unique and different. 5.0 DEFINITION OF CULTURAL RELATIVISM
Below are the definitions of cultural relativism of the various
9. The Filipinos are hospitable people. The visitors whether
authors:
foreigners or Filipinos are very much welcome for the Filipinos
during festivities and even no occasions that when they arrive at
Cultural relativism means that we do not judge a society by
the place, the Filipinos entertain them wholeheartedly. Offer the
our own criteria of what is right or wrong, odd or natural. Rather,
best food, utensils, and the place to stay. The visitors will feel at
we will make an effort to understand the cultural traditions of
home.
other communities in their own cultural context.
Cultural relativism is the desire to consider a culture on its
4.4 WEKNESSES OF FILIPINO CHARACTER own terms and not to make conclusions based on the norms of
1. Extreme Personalism. The Filipinos always try to give an one's own community. The goal of this is to foster the awareness
interpretation of the actions or they take things personally. They of the cultural traditions that are not usually part of one's own
say thank you with "but" (compliment-criticism-compliment) culture. (Philosophy Home, 2009)
2. Extreme Family Centeredness. The Filipinos have very high The concept of cultural relativism also means that any opinion
family protection whether in good or poor condition and on ethics is subject to the perspective of each person within
circumstance (consentidor) (overprotected) their particular culture. In a holistic understanding of the term
3. Lack of Discipline. The Filipinos have a rather relaxed attitude, cultural relativism, it tries to promote the understanding of
but bad time management (famous Filipino time). They are cultural practices that are unfamiliar to other cultures such as
impatient and unable to postpone incentives or rewards. They eating insects, genocides or genital cutting.
want to take shortcuts or the 'palusot' scheme and careless. Cultural relativism (CR) is a moral theory that contends that
4. Passivity and Lack of Initiative. They 're demanding someone's there are no objective universal moral rules, and the moral rules
accomplishment, so they're not displaying the same flag just that do exist are culturally bound. In other words, there is a
because of race. They are rather complacent (relax) but they negative claim that there are no moral claims such as that killing
often have a sense of urgency. The Filipinos have a positive is wrong that would apply to every culture, and there is a
personality, but a lack of self-confidence and a deep desire to positive claim that there are moral rules, but they vary depending
achieve their goals. They are strong at the beginning, but they on culture, society, and context.
have no sense of consistency (sometimes no direction at all or Generally, CR is an attitude towards the meaning and role of
no strategy at all). Besides, they are too patient without any plan values in various cultures. CR means that the beliefs in terms of
(matiisin) "Bahala na System"-no matter what, come what may, norms and behaviors in a particular culture are specific to that
at least we tried (paconsuelo) attitude. They may have questions society.
and discussions or disagreement first, rather than analyzing the
situation before planning and action.
The definitions of cultural relativism stated above are 4.2 THE CONS OR DISADVANTAGES OF CULTURAL RELATIVISM
summarized to the following: Below are the disadvantages of cultural relativism
1. In cultural relativism, no one can judge a society by their 1. There will be actions taken that would be defined by some as
standards in the principle of right or wrong, eccentric or natural. “violent,” “unsafe,” or “wrong.” Since each person can set his or
2. People must understand other societies’ cultures. her moral code of conduct, there will be those who choose to
3. In cultural relativism, the aim is to strengthen our knowledge perform acts that the majority of people will interpret as wrong.
and interpretation of the practices and cultural traditions that Murder, robbery, child abuse, all of these will become legally
are not part of our culture and that not uncommon to other viable acts if that person's morality described them as being
cultures. good.
4. Cultural relativism is a moral theory that claims the idea of no 2. It is based on a concept that people are perfect. We may all
objective universal moral rules that would apply to every culture like to think that we're perfect but the fact is that we're all far
and it varies depending on the culture of the society. from it. The theory of cultural relativism is based on the premise
that society can be perfect. Perhaps we're going to be one day,
but that day is certainly not today.
In the case of Islam, for instance, to marry five times are
3. It creates a personal bias. Cultural relativism is a worthy goal.
allowed as long as the man is capable to support them while in
Societies have a natural prejudice against them, which pushes
Christianity, it is punishable by the law if any man or woman are certain people down to lift people. All cultural relativism does
married twice as it is bigamous as stated in Article 349 of the
move accountability from a group perspective to an
Revised Penal Code and the second marriage will be void from
individualistic perspective. Promoting a particular set of morals is
the very beginning if the first marriage is valid under Article 35 of the focal point rather than the promotion of a collective set of
the Family Code. The moral standards of every society differ
morals.
from the other and for that reason, any culture should be
respected by anyone. We cannot say that it is right or wrong 4. It eliminates the idea that reform or change can be a good
because that culture permits them to do so and the other thing. Any of the greatest thinkers and teachers to be followed in
societies' cultures would view the same that is right or wrong or history will all be deemed wrong in a system of cultural
vice versa. What is moral to other societies may not be moral to relativism. Then there is no need to change hearts and minds, as
our societies and what is moral to our societies may not be they are all held to their standards. Extend that in the workplace,
moral to them. It is indeed hard to reconcile the conflicting and suddenly unsafe working conditions, low to no pay, and
cultures of the societies with their respective moral standards. sexual slavery all become reasonable choices.
The boundaries would be the understanding and acceptance of
the cultures of the societies. The benefit of cultural relativism is that it teaches acceptance
to individuals. The drawbacks are that this is a philosophy that is
4.1PROS OR ADVANTAGES OF CULTURAL RELATIVISM based on the belief that humans eventually do the best thing to
do. Perhaps in the future, such a method would work. Before
Below are the advantages of cultural relativism:
society can grow up and learn from each other, there is a great
1. It creates learning opportunities that could make humanity deal of potential for harm in this idea. (Lombardo, 2015)
stronger. The cultural difference allows people to learn as they
Knowing the advantages or pros and disadvantages or cons of
can compare their respective cultures and from those
cultural relativism, we able to balance the cultures of the
differences, they can improve their lives.
societies despite the differences. From the very beginning there
2. It eliminates the concept of separate, but equal. Across is already a conflict of cultures in societies because it varies from
culture, there are groups of people who have common beliefs each other, However from that differences, we can adjust,
and values, but who face prejudice, injustice, and differences change our perspectives and learn from the strengths and
depending on the classes they belong to. This will eliminate the weaknesses of each culture to improve ourselves. Moreso, to
idea of being different yet equal by cultural relativism better understand the people as what and who they are, their
3. It creates a system of niche expertise. People will concentrate roots, their moral standards, acceptable and unacceptable or
on the things they do better when cultural relativism is stressed. permissible or prohibited in their societies then we need to
There will no longer be a need to strengthen the points of embrace their cultures to determine the trends or situations to
weakness since the weakness of one individual is the strength of develop. To that end, these make the relationships of the people
another. Individuals will have to reflect on their strengths of the societies strong and unified, do the actions that will not be
instead of their weaknesses. offended to them, respect and acknowledge every society's
beliefs, traditions, and customs to live peacefully and happy.
4. It encourages respect. Different cultures have different
backgrounds and perspectives to support civilization. With
cultural relativism, these interactions and viewpoints contribute
to the common good, as it helps us to benefit and learn from
each particular viewpoint in their way.