ETHICS – studies the rightness or MORALITY - “practice”, rightness or

wrongness of a human action.

wrongness of human action.
- “prescriptive”
- HOW DO HUMAN PERSONS - Tells us what we ought to do.
OUGHT TO ACT? - Exhorts us to follow the right way.

- WHAT IS A RIGHT CONDUCT AND Terrance McConnell (1994)

A GOOD LIFE?
- “Morality characterized as an
‘end-governed rational
- “ethos” custom or character
enterprise’ whose object is to
equip.
- people with body of norms that
GREEK TRADITION – “good life” and
make for peaceful and collectively
happiness. “BEING HAPPY”
satisfying coexistence.
- by facilitating their living together
JUDEO-CHRISTIAN TRADITION - and interacting in a way that is
righteousness before God; love of productive for the
- realization of general benefit”
God and neighbor. “DOING WHAT IS
RIGHT”
ETHICS is science of morals while
MORALITY is the practice of the
ETHICS - “theory” of right action ethics.
and the greater good.
- “Systematic Study” of the
underlying principle of
morality.
TYPE OF ETHICS DIFFERENT FIELDS

1. NORMATIVE ETHICS - BUSINESS ETHICS

(PRESCRIPTIVE) - BIOMEDICAL AND ENVIRONMENT
ETHICS
- Seeks to set norms or standards
- SOCIAL ETHICS
that regulate right or wrong.
- “DO GOOD AT ALL TIMES”
or good and bad conduct. A police officer shoots a terrorist
who is about to blow up a crowded
2. METAETHICS(DESCRIPTIVE)
shopping mall.
- Aims to understand nature and
dynamics of ethical principles,
and the way we learn and acquire METAETHICS - The act of the police
moral beliefs. officer is morally wrong.
- “WHAT IS GOOD?”
3. APPLIED ETHICS
NORAMTIVE ETHICS - It is the right
- Actual application of ethical or thing to do in this particular
moral theories for the purpose of
situation.
deciding which ethical or moral
actions are appropriate in a given
situation. CASUISTS - The police officer is just
Casuists = adherents of applied doing his best to fulfil his duty.
ethics.
MORAL DILEMMAS
What is Dilemma?
A dilemma is a situation where a
person is forced to choose between
two or more conflicting options,
neither of which is acceptable.
- Protect and preserve a virgin
forest.
- Allow miners and loggers for
Economic development.
- When dilemmas involve human
actions which have moral
implications they are called
“ethical or moral dilemmas”
MORAL DILEMMAS - are situations
where persons, who are called”
moral agents” in ethics, are forced to
choose between two or more
conflicting options, neither of which
resolves the situation in a morally
acceptable manner.
Lindsay is a deeply religious person;
hence, she considers killing humans
absolutely wrong.
Unfortunately, it is found out that
Lindsay is having an ectopic
pregnancy.
Lindsay is faced with two conflicting
options:
A. Resort to ABORTION; or
B. Does not resort to ABORTION.
Three conditions that must be
present in moral dilemmas:
1. The person or the agent of a
moral action obliged to make a
decision about which course of
action is best.
2. There must be different courses
of action to choose from.
3. No matter what course of action
is taken, some moral principles
are always compromised.
In Moral dilemmas, the moral agent
“seems fated to commit something
wrong, which implies that she is
bound to morally fail because in one
way or another she will fail to do
something which she ought to do. In
other words, by choosing one of the
possible moral requirements, the
also fails on others.”
TYPES OF MORAL DILEMMAS
1. Epistemic and ontological
dilemmas.
2. Self-imposed and world-imposed
dilemmas.
3. Obligation dilemmas and
prohibition dilemmas.
4. Single agent and multi-person
dilemmas.
Epistemic moral dilemmas:
- There are two or more moral
requirements that conflict with
each other.
- The moral agent hardly knows
which one takes precedence over
the other.
- Is an important purpose being
served by my getting home early?
- How serious is the condition of
the sick old man?
One option must be better than the
other; only, it needs fuller knowledge
of the situation; thus, “EPISTEMIC
MORAL DILEMMAS”.
Ontological Moral Dilemmas
- There are two or more moral
requirements that conflict with
each other, yet neither of these
conflicting moral requirements
overrides other.
- Neither of the moral
requirements is stronger than the
other; hence the moral agent can
hardly choose between the
conflicting moral requirements.
A military doctor is attending to the
needs of the wounded soldiers in the
middle of the war.
Unfortunately, two soldiers urgently
need a blood
transfusion. However, only one bag
of blood is available at the moment.
To whom shall the doctor administer
the blood transfusion?
Self-imposed Moral Dilemmas -
caused by the moral agent’s
wrongdoings.
World-imposed Moral Dilemmas -
Certain events in the world place the
moral agent in a situation of moral
conflict.
Obligation Dilemmas - more than
one feasible action is obligatory.
Prohibition Dilemmas - all feasible
actions are forbidden.
Classic example of Obligation
dilemma.
Sartre uses the anecdote of a former
student’s moral dilemma during
World War II to illustrate both the
limits of making decisions based on a
defined moral code and the
erroneousness of blaming “passions”
for people actions. The French
students brother was killed in 1940 by
the Germans, but his father
nonetheless later abandoned the
family to collaborate with the
Germans. The student had to choose
between staying in France with his
mother, who found her only comfort
him, and leaving to fight the Free
French against the German
occupation. After realizing he was
caught between moral principles-
family and nation, or the obligation to
care for his mother and the obligation
to avenge his brother’s death- he
came to Sartre for advice. The told his
student that there was no correct or
incorrect decision. Neither moral
codes nor strength of his affection for
one or the other party could
determine what to do; rather, the
student had to invent his own solution
to the problem.
SILENT AGENT DILEMMAS - the agent
“ought, all things considered, to do A,
ought, all things considered, to do B,
and she cannot do both A and B”.
MULTI-PERSON DILEMMAS - one
agent, P1, ought to do A, a second
agent, P2, ought to do B, and though
each agent can do what he ought to
do, it is not possible both for P1 to do
A and P2 to do B”.
The multi-person dilemma requires
more than choosing what is right; It
also entails that the persons involved
reached a consensus.
MORAL STANDARDS vs. NON-
MORAL ONES
- Different cultures have different
moral standards.
How can we address this cultural
conundrum?
- People have to understand the
difference between moral
standards and non-moral ones, to
identify fundamental ethical
values that may guide our actions.
NON-MORAL STANDARDS - we have
NO RIGHT to improve on others.
MORAL STANDARDS - force others
to act accordingly.
Moral standards are norms that
individuals or groups have about the
kinds of actions believed to be
morally right or wrong, as well as the
values placed on what we believed to
be morally good or morally bad.
NORMS – general rules about actions
or behaviours.
VALUES - enduring beliefs about what
is good and desirable, or not.
NORMS + VALUES = MORAL
STANDARDS
CHARACTERISTICS OF MORAL
STANDARDS
1. Deal with matters we think can
seriously injure/benefit humans,
animals, and the environment.
2. Not established or changed by the
decisions of authoritative
individuals or bodies;
3. Overriding, that is, they take
precedence over other standards
and considerations, especially of
self-interest.
 - The welfare of people cannot be
the foundation of state power.
4. Based on impartial
- The state cannot legally enforce
considerations.
any specific definition of
happiness on its people.
5. Associated with special emotions
and vocabulary.

NON-MORAL STANDARDS - refer to

standards by which we judge what is
good or bad and right or wrong in a
non-moral way.
Examples: standards of etiquette, the
law, standards of aesthetics
Non-moral standards are matters of
taste or preference. KANT’S PHILOSOPHY ON
MORALITY

MORAL STANDARD – DO NOT HARM 1. Good Will and Duty

INNOCENT PEOPLE. 2. Perfect and Imperfect Duties
3. Categorical Imperative
NON-MORAL STANDARD – DO NOT
4. Universalizability
TEXT WHILE DRIVING.
5. Humanity as an End in itself

FREEDOM AS FOUNDATION FOR

1. GOOD WILL AND DUTY
MORAL ACTS

- Kant based the idea of obligation

KANT’S PHILOSOPHY ON FREEDOM
Freedom – the right to control one’s
actions based on reason, not desire.
There is only one inherent right.
on ethical law.
- Good will is unique as it is always
good and retains its
- moral values even though it fails to
achieve its moral intentions.
- Good will to be a common moral
concept that openly wishes to use
certain virtues for moral purposes.
A WILL OF OBLIGATION - described as
a will which overcomes barriers to the
preservation of moral law.
DUTIFUL WILL - a special case of good
will which is evident under
unfavorable conditions.
- Kant believes that only actions
committed concerning obligation
have moral meaning.
- Kant’s definition of obligation
does not mean that people carry
out their duties reluctantly.
- While duty also restricts people
and induces them to act against
their inclinations, it still stems
from the voluntariness of an
agent or a person: they want to
abide by moral law.
2. PERFECT AND IMPERFECT
DUTIES
- Duties emerge because failure to
perform them will either result in
a contradiction of conception or a
contradiction of will.
- Beneficence is an imperfect duty
because we are not obligated to
be always helpful but should
choose the times and places in
which we are.
- Kant believes that perfect duty is
more important than an imperfect
duty: when a conflict of duty
arises, perfect duty must be
carried out.
3. CATEGORICAL IMPERATIVE
Categorical Imperative -
command unconditionally binds
us as everyone has a responsibility
not to lie, regardless of conditions
and even though it is in our
interest to do so.
Hypothetical Imperative - one
that we must fulfil if we are to
satisfy our desires or command
conditionally on your having a
relevant desire.
- bind us to the degree that we are
part of a community or society to
which we owe an obligation, we
cannot get out of the categorical
imperative and we cannot opt out
of being moral agents.
4. UNIVERSALIZABILITY
- An act is only permissible if one
can have the principle that allows
an action to be the universal law
by which everybody acts.
- Maxims fail this test if, when
universalized, they create either a
contradiction in conception or a
contradiction in the will.
- A contradiction in conception
arises because, if the principle is
to be universalized, it fails to
make sense, since the "limit will
inevitably ruin itself as soon as
the universal law has been
created.“
- The maxim is not rational because
it is theoretically impractical to
universalize.
Argued that morality was the
objective law of reason:
• Objective physical laws
involved physical action.
- Assumed that a perfectly rational
being would also be perfectly
moral since a perfectly reasonable
being feels it necessary to do
what is rationally necessary.
- Claimed that humans had to
comply with their subjective will
with objective rational rules,
which he called conformity
obligations.
- Believed that the objective rule of
reason is a priority, arising
outward from rationality.
- Objective morality is fundamental
and cannot change depending on
the circumstances.
5. HUMANITY AS AN END IN
ITSELF
- “Act in such a way that you treat
humanity, whether in your own
person or in the person of
another, always at the same time
 as an end and never simply as a
means.”
- Moral obligation is a logical
necessity: that which is logical is
morally right.
KANT’S PHILOSOPHY ON JUSTICE
AND FAIRNESS
1. Justice involves external acts
through which an individual
may directly or indirectly
influence others.
2. Justice does not affect the
desires, wishes, or needs of
others.
3. Justice is concerned primarily
with the nature of interpersonal
relationships and not with their
substance.
- Being just and fair is not about
having influence with other
people particularly to those in the
higher-ups or those who are
considered influential.
- Desires, wishes, or needs of others
has nothing to do with justice, it
does not matter.
- Interpersonal relationship is more
valuable than content.
- Interpersonal relationship must
be voluntary.
TAXATION IN THE PHILIPPINES
The Rules Embodied Under the Law
1. Constitution: Article VI, Section
28 of the Constitution provides
that "the rules of taxation shall
be uniform and equal" and that
"a democratic system of
taxation shall be established by
the Congress. “
2. National law National Internal
Revenue Code—enacted as
Republic Act No. 8424 or the
Tax Reform Act of 1997 and
subsequent laws amending it;
most recently, the Law of the
Republic No. 10963 or the Law
on Tax Reform for Acceleration
and Inclusion was amended.
3. Local laws: the major sources
of revenue for local
government units (LGUs) are
taxes imposed under the
Republic Act No. 7160 or the
Local Government Code of
1991 and those imposed on
 revenues levied under state WHAT IS CULTURE? HOW DOES IT
law. DEFINE OUR MORAL BEHAVIOR?

4. Taxes levied at national level

are collected by the Office of What is Culture?
Internal Revenue (BIR),
whereas those levied at local
level (i.e. provincial, city, ERAZIM KOHAK (1984)
municipal and barangay) are - culture is at the root of
collected by the Office of
human alienation from the
Internal Revenue (BIR).
environment
- Under the 1987 Philippine
Constitution, “the rules of taxation
shall be uniform and equal.” - Latin word, “cultus”
giving respect to the
- According to LawDictionary.com, sacredness of all
(2015) “Uniformity in taxation
means equity in the burden of
taxation, which cannot occur NICKI LISA COLE (2019)
without uniformity in the mode of
- culture as concept that refers to a
assessment as well as in the rate
broad and diverse collection of
of taxation. It must also be
often intangible areas of social
applied to all property subject to
life.
taxation so that all property can
be taxed alike and equally. On the
other hand, equity is the principle JOHN PAUL LEDERACH, (1995)
that taxes should be equal and - culture as the collective
should be based on the knowledge and schemes
willingness of different individuals generated by a group of people to
to pay, which is generally related perceive, view, convey, and react
to their income as stated in the to the social realities around
Ideceoneline.com dictionary. them.
KIM-ANN ZIMMERMAN, (2017)
- culture as the characteristics and
awareness of a specific
community of people, including
language, religion, food, social
behaviour, etiquette, fashion,
music, and the arts.
CHARACTERISTICS OF CULTURE
- analects of items with cultural or
historical interest.
- a remark of people’s choices and
admiration of beauty.
- harmony with the environment
and an individual has a role to
play on it.
- wider in scope as it includes
beliefs, ideals, communication,
language systems, behaviours,
and commonality of people
within a group.
- related to the social structure and
economic aspects of society.
- combination of the skills, talents,
capacities, and artifices brought
about by a group of people to
look at, relay messages, and
respond to the realities of social
life.
- attributes and observation of a
particular group of people which
includes language, religion, social
behavior, etiquette, fashion,
music, and arts.
THE INFLUENCES OF CULTURE IN
MORAL DEVELOPMENT
Five points in how culture influences
the moral development of the
people.
1. Culture is always social and
communal by which the
relationship of the people
towards one another and their
experience as people are the
culture’s meadow
2. The culture defines the
normative principles and
behaviours of society.
3. A culture, as best exemplified
in the experience of the
people, develops restrictions
and sets boundaries and
limitations as they live and
relate with one another.
4. As culture helps in generating
the character and identity of its
people, it also includes their
moral character.
5. The culture identifies the
authorities or the governing
individuals or groups.
 CULTURE GREATLY INFLUENCES
THE MORAL DEVELOPMENT OF AN
INDIVIDUAL
WEAKNESSES OF FILIPINO
CHARACTER
1. Extreme Personalism
2. Extreme Family Centeredness
3. Lack of Discipline
4. Passivity and Lack of Initiative
5. Colonial Mentality
6. Kanya-kanya Syndrome
7. Lack of Self Analysis and
Reflection
CULTURAL RELATIVISM
- means that we do not judge a
society by our own criteria of
what is right or wrong, odd or
natural rather, we will make an
effort to understand the cultural
traditions of other communities in
their own cultural context.
- the desire to consider a culture
on its own terms and not to make
conclusions based on the norms
of one's own community.
- means that any opinion on ethics
is subject to the perspective of
each person within their
particular culture.
- a moral theory that contends that
there are no objective universal
moral rules, and the moral rules
that do exist are culturally bound.
- an attitude towards the meaning
and role of values in various
cultures.
- means that the beliefs in terms of
norms and behavioursvin a
particular culture are specific to
that society.
PROS OR ADVANTAGES OF
CULTURAL RELATIVISM
1. It creates learning opportunities
that could make humanity
stronger.
2. It eliminates the concept of
separate, but equal.
3. It creates a system of niche
expertise.
4. It encourages respect.
THE CONS OR DISADVANTAGES OF
CULTURAL RELATIVISM
1. There will be actions taken that
would be defined by some as
“violent,” “unsafe,” or
“wrong.”
2. It is based on a concept that
people are perfect.
3. It creates a personal bias.
 4. It eliminates the idea that - Universal values need to be
reform or change can be a socially expressed.
good thing.

SCHWARTS CONCEPT OF UNIVERSAL

UNIVERSAL VALUES VALUES
UNIVERSAL VALUE – “value” ‘values’
something that a person or a group
- conceptions of what is important
believes has a value that merits being
sought, promoted, or privileged. that affect the way people choose
action and evaluate events.
o thing
o state of mind
o behaviour Ten types of universal value are:
- Power
UNIVERSAL VALUES - Achievement
- something has universal value - Hedonism
because everyone finds it - Stimulation
important. - Self-direction
- universal value when all people - Universalism
have reason to believe it has - Benevolence
value. - Tradition
- Conformity
- Security
DIDACTIC ENCYCLOPEDIA (2015)
- a concept that it is not obvious to Here are the value types, with the
define because a principle is specific related values alongside:
connected with morality or ethics.
- all people have certain values that 1. Power: authority; leadership;
come from within them and dominance, social power, wealth
direct their actions. 2. Achievement: success; capability;
- values can differ from person to ambition; influence; intelligence;
person. self-respect.
3. Hedonism: pleasure; enjoying life
4. Stimulation: daring activities;
varied life; exciting life
5. Self-direction: creativity;
freedom; independence;
curiosity; choosing your own
goals.
6. Universalism: broadmindedness;
wisdom; social justice; equality; a
world at peace; a world of beauty;
unity with nature; protecting the
environment; inner harmony
7. Benevolence: helpfulness;
honesty; forgiveness; loyalty;
responsibility; friendship
8. Tradition: accepting one's portion
in life; humility; devoutness;
respect for tradition; moderation
9. Conformity: self-discipline;
obedience
10. Security: cleanliness; family
security; national security;
stability of social order;
reciprocation of favours; health;
sense of belonging
UN CHARTER OF UNIVERSAL VALUES
- In the lecture by Secretary-
General Kofi Annan on Global
Ethics, entitled “Do We Still Have
Universal Values?”, delivered at
Tübingen University, Germany, he
stressed this quotation,
“The values of peace, freedom, social
progress, equal rights and human
dignity, enshrined in the Charter of
the United Nations and in the
Universal Declaration of Human
Rights, are no less valid today than
when, over half a century ago, those
documents were drafted by
representatives of many different
nations and cultures.” Progress, equal
rights, human dignity is acutely
needed in this age of globalization. In
the Millennium Declaration according
to Annan, “all states reaffirmed
certain fundamental values as being
essentials to international relations in
the twenty-first century”: freedom,
equality, solidarity, tolerance, respect
for nature and shared responsibility.”
BASIC UNIVERSAL HUMAN VALUES
• Happiness – it refers to good
fortune; pleasure;
contentment; joy. Under the
notes on Aristotle’s
Nicomachean Ethics,
“happiness or flourishing or
living well is a complete and
sufficient good.
• Peace – is a freedom from
disturbance; tranquility.
• Freedom – is the state of being
free or at liberty, freedom from
control, interference,
obligation, restriction,
hampering conditions; power
or right of doing, thinking,
speaking, according to choice.
• Safety - is the state of being
safe; freedom from the
occurrence or risk of injury,
danger, or loss.
• Intelligence – is a capacity for
learning, reasoning,
understanding, and similar
forms of mental activity;
aptitude in grasping truths,
relationships, facts, and
meanings.
• Respect - is a formal expression
or gesture of greeting, esteem,
or friendship: deference to a
right, privilege, privileged
position, or someone or
something considered to have
certain rights or privileges;
proper acceptance or courtesy;
acknowledgment: respect for a
suspect's right to counsel; to
show respect for the flag;
respect for the elderly.
• Equality – is the state or quality
of being equal; correspondence
in quantity, degree, value,
rank, or ability: promoting
equality of opportunity in the
workplace.
• Justice – is the quality of being
just; righteousness,
equitableness, or moral
rightness: to uphold the justice
of a cause.
• Nature – is the material world,
especially as surrounding
humankind and existing
independently of human
activities.
• Health – is the general
condition of the body or mind
with reference to soundness
and vigour: good health; poor
health, soundness of body or
mind; freedom from disease or
ailment to have one's health;
to lose one's health.
THE HUMAN DIGNITY
DIGNITY - state or quality of being
worthy of honour or respect
- bearing, conduct, or speech
indicative of self-respect or
appreciation of the formality or
gravity of an occasion or situation
- the importance and value that a
person has, that makes other people
respect them or makes them respect
themselves
- Dignity is earned and cannot be
taken away from anyone.
- Any act or action to be done by an
individual will be reflected in his or
her personality.
- Only one big mistake can ruin a
good reputation for anyone.
- People must be very careful of his or
her action and words to be said.
- The 1987 Philippine Constitution
Article 2 Section 11 provides, “The
state recognizes the dignity of every
human person and guaranteed full
respect for human right.”
THE FILIPINO WAY
• FILIPINO VALUES - aspects in
life that include customs,
traditions, etc., which the
people regard as necessary
and important in their dealings
with one another (Agoncillo et
al., 2010)
SOME FILIPINO VALUES
- pakikisama’ or sense of
togetherness
• doing somebody a good deed
(Agoncillo et al., 2010)
• having and maintaining ‘good
public relations
(De Guzman et al. 2017)
- Utang na loob or debt of
gratitude
• recognizing and returning the
favor to that person in the
same measure that helps them
in times of need (Agoncillo et
al., 2010)
- Hiya’ or ‘kahihiyan’ or sense of
shame.
• accepting the food that is
offered to them.
- Amor Propio
• derived from the concept of
face.
• high degree of sensitivity that
makes a person intolerant to
criticism and causes him to
have an easily wounded pride.
FILIPINO TRAITS
 Trait - a distinguishing feature or
character of a person or a group of
people. (Agoncillo et al., 2010)

- Hospitality or keeping the

strangers feel warm and
welcome.
- Close family ties
- Respect for the elders

The ‘smooth interpersonal

relationship,’ together with
Filipino ‘pakikipagkapwa-tao,’ has
been deemed as a central core of
essential cultural traits that form
and define an almost stereotypic
Filipino character and moral
behavior. (De Guzman et al. 2017)