• Virtue

• Principle
• Choice
• Fairness
• Justice
• Freedom

What is Ethics?

Ethics or moral philosophy can be provisionally described as

the empirical study of moral decisions. It is a discipline
concerned with what is morally good and evil, right and wrong.
The word often refers to any scheme or philosophy of universal
ideals or beliefs.

The concept is derived from the Greek word “ethos” which

may mean tradition, habit, character, or attitude. This is not Figure 1. CONCEPTUAL FRAMEWORK OF ETHICS
only about the nature of specific courses of action, but it is also
about the goodness of people and what it means to lead a IMPORTANCE OF ETHICS
decent life. (Leandro, Jr & Gubia-on, 2018)
Ethics is a set of rules that allows us to say right from wrong,
Moreover, ethics is a systematic analysis of the nature of good from the bad. Ethics can provide true, specific guidance to
human actions. It is concerned about the correctness and our lives. Ethical principles such as fairness, trustworthiness,
wrongness of the act. An act is deemed to be right or wrong, responsibility help direct us to cope more effectively with
based on the intent, circumstances, or character of the act ethical dilemmas by removing actions that do not adhere to our
itself. As a philosophy, is a very important discipline because it sense of right and wrong–our own moral interests–without
involves critical thinking, as it explores and describes compromising others.
fundamental beliefs, standards, ideals, and traditions. This is
thus a higher level of human discipline. Furthermore, ethics is all about decisions. We are continually
faced with issues that affect the quality of our lives. We are
As a branch of philosophy, ethics is divided into normative and certain that the choices we make have consequences for
meta-ethics. The purpose of normative ethics, which concerns ourselves and the others. We are cautious of the responsibility
human behavior in general, is to address our questions about that we have for our actions.
the essence of human behavior. Normative ethics, by
definition, examine whether or not a particular act should or Why should other individuals have a lack of ethics? Bazerman
should not be carried out. and Ann Trebrunsel (2011) identify the blind spots as the
differences between who you want to be and who you are.
There are two fields of normative ethics: moral philosophy and Hence, most of us want to do the right thing, but internal and
applied ethics or practical ethics. Moral philosophy deals with external factors are in the way.
moral ideas such as what human beings "must do or how
human beings should be." This also deals with our moral However, ethicists put less emphasis on studying philosophic
obligation, the meaning of the act, or the purpose of the act. On principles and, instead, emphasize the importance of
the other hand, applied ethics is a philosophy that discusses establishing good habits of character – needs of doing the right
strong and basic moral issues linked to abortion. thing in the right place and time in the right way.

Meta-ethics is a discipline that relies on meaning. It is a The virtues of intelligence, bravery, patience, and justice guide
science that is seeking to address non-moral questions about ethical decision-making as they provide the basis for rational
morality. Those refer to questions about the nature of moral decisions when faced with an ethical dilemma. We ought to be
statements, the purpose and significance of moral facts, and ethical, as it determines who we are both personally and as a
concerns about the interpretation and justification of moral society. There must be moral principles that should be
statements. observed by all. Some people will lie; many may not do what
they assume they will do, and others may behave irresponsibly
In contrast to meta-ethics, normative ethics seeks to examine and participate in harmful conduct.
how human beings respond to a moral question. This also
aims to clarify and prescribe common expectations on what For moralists, following one's interests is not wrong.
human beings should do to interact with others in society and Nevertheless, an ethical individual must be able – at least
in a meaningful way. (Maboloc, 2012) occasionally–to place the needs of others ahead of self-
interest, because of our duty to civil society. (Bazerman, Max
H. & Tenbrunsel Ann E. (2012), Silverstone, Sean (2011),
According to Leano Jr. & Gunta-on (2018), the study of ethics standards. Norms as standards are basic guidelines regarding
should consider making it possible for an individual to fully human acts. Values, though, are universal convictions as to
understand what his conscience is, how he has gained it, how what is acceptable, desirable, and beneficial or not.
far he is willing and able to respect his outward manifestations
with protection, and how well he can strengthen it and make it There are several characteristics of morals standards as
even smarter. Added to it, a person can gain a better insight mentioned by Velasquez (2012) such as and vocabularies
into his claims to society as well as the obligations he owes to such as:
society. He must learn to distinguish between the respects in
which all persons are highly dependent and those who are 1) Moral standards entail serious harm or benefit. Examples of
responsible for his or her own life and will focus on freedom of this are the following: theft, the murder of innocent people,
initiative. Eventually, it will at least allow certain observations, respect others, a feeding program for the poor, etc. The first
for understanding, self-sacrifice, and obligation, which will two examples cause harm, and the next two examples produce
enable us to make these decisions. benefits, and the action has done is helpful to human beings.

From the standpoints of the authors mentioned above, several 2) Moral standards are not determined by authority figures.
views on the importance of ethics were profounded and these Moral values should always be upheld, even though they are at
are the following: (1) through ethics people can determine the odds with self-interest. Cheating on examination is an example
difference between right from wrong, good and bad; (2) people wherein the students should not cheat during exams as a rule
can eliminate actions that do not conform to what is right; (3) in an educational institution and in doing such an act, cheating,
people will be very careful to the actions and decisions to is wrong. It’s not because students are afraid of the teacher,
make; (4) people will not be disturbed of the internal and instructor, or professor but the students know that is a wrongful
external factors of not doing the right thing; (5) establish good act.
habits of characters of a person; (6) come up to rational
3) Moral standards should be adopted over other values,
decisions in facing an ethical dilemma; (7) it makes a person
including self-interest. Moral standards should always be
responsible in the family, school and society; (8) a
retained even if they are at stake with self-interest.
personbecomes sensitive to the needs of others more than
himself or herself; and (9) reminds a person to fully need 4) Moral standards are focused on objective considerations.
conscience in decision making and a person can acknowledge The basis of considerations and decisions must not be
the actions made. favorable only to a particular person or group. Anyone who
commits mistakes and wrongful acts then is punished
accordingly. It must be an unbiased or impartial consideration.

THE DIFFERENCES OF MORAL AND NON-MORAL 5) Moral standards are perceived to be universal. We want
STANDARDS AND CHARACTERISTICS OF MORAL everyone to live up to these norms and feel resentful when
STANDARDS somebody doesn't live up to them. Moral standards believed to
be universal as it is applicable anywhere and anytime. For
Countries and nations rich or poor, developed and instance, lying. Telling the truth is a universal standard. Hence,
underdeveloped have their own set of laws, policies, cultures, we should not lie.
traditions, customs, and beliefs. It may be acceptable to other
countries but not acceptable to others. Some principles and 6) Moral standards are correlated with different feelings and
values have social consequences, whereas some do not. It is a vocabulary. If anyone doesn't live up to the norm or standards,
matter of moral indifference, that is, a matter of taste in one he will feel guilty, bad, and wrong. The same is true when
society may be a matter of moral meaning in another. For this someone else does not live up to the expectations, norms, and
reason, people need to recognize the difference between standards, others may feel disgusted at this person.
moral principles and non-moral ones, to define the basic ethical
Non-moral standards, on the contrary, apply to laws which are
values that can direct our actions. Moral standards compel us
not related to social or legal considerations. Perhaps these
to behave accordingly, although we have no right to insist on
criteria are not inherently related to morality or, by their very
others on non-moral values based on the explanation above.
definition, lack of ethical sense. Examples of non-moral
Moral standards refer to the guidelines we have on the types of standards are the following: etiquette, statutes, code of
acts that we find to be morally permissible and morally professional ethics, etc. (Leandro, Jr & Gubia-on, 2018)
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
 Members. In extreme cases, a lawyer may be excluded from a
legal career and may prohibit him or her from practicing law. he
essence of the Professional Code of Ethics is not a more
comprehensive or fully accurate guide to one's moral
obligations. Almost all professional codes are strictly moral in
nature, and even so, the fact that a law is legally embodied as
part of a professional code does not guarantee that it is a
sound moral concept.

A practitioner must take the sanctions of his or her profession

seriously, however, he or she also has the right to evaluate
certain laws objectively for himself or herself.

Figure 2. Summary of the Differences of Moral Standards and

Non-Moral Standards 1.1 HOW MALASAKIT STANDARDS ARE FORMED

Etiquette is a decorum; propriety means reverence for the Morals are shaped by the beliefs of an individual. Values are
formal criteria governing conduct in a civilized society. Etiquette the basis of the capacity of an individual to distinguish between
refers conventional ways and uses the rules of etiquette. right and wrong. Morals build on this to form concrete, context-
Decorum implies modesty and a sense of what is becoming or driven rules that regulate the actions of an individual. They are
is fitting for a person of good breeding: a fine sense of formed from the experience of a person's life and are subject to
decorum. In the Philippines, noisily eating meals is unethical opinion.
but in other countries like Japan. China and South Korea, in
doing that show that a person likes the food especially in taking There are certain moral standards that all of us hold in our
soup. actions in society. There are various factors on how moral
standards are influenced: (1) the moral values or principles that
A statute is a written law passed by a legislative body as we conform to. with, in our rearing; (2) the character and
defined by Oxford English and Spanish Dictionary Furthermore, manners that imbibed with us by means of birthright; (3) the
As mentioned by the University of Melbourne Libray Guide, religious values that our forefathers taught us; (4) the values
statutes shall contain Acts of the Congress, Local Charters, we learned from school; (5) the moral conduct, ways and
Municipal Codes, Districts, Administrative Rules and habits of those people around us; (6) the direct and implied
Regulations, Statutory Rules, and Presidential Issues. cultural norms; (7) our life experiences; and (8) our critical
REPUBLIC ACT No. 11463, An Act Establishing Malasakit thinking in these experiences.
Centers in all Department of Health (DOH) Hospitals in the
Country and in the Philippine General Hospital (PGH),
Providing Funds Therefor and for Other Purposes is an
example of one of the statutes in the Philippines. The powers
conferred by the laws on the Medical Director, the Chief of the
Hospital, or the Chief of the Medical Center, the Director of the
Malasakit Centers, shall oversee the proper management and Figure 3. A Train Chain of the Development of Moral
effective operation of the Malasakit Center. If its powers do not Standards
conflict with any other form of law, it is legally binding.

Legality and morality are distinct, but often people are confused
about these terms. We believe that what is moral is also legal
and that what is immoral is not good. Not all that is lawful is
WHAT ARE MORAL DILEMMAS
moral.
Various authors presented their respective definition of moral
The Professional Code of Ethics, consequently, is a set of
dilemma or ethical dilemma and these are the following:
guidelines intended to help practitioners differentiate between
right and wrong to guide their decision-making. Such rules, also
In the definition of Kvalnes (2019), a moral dilemma is a
referred to as the Code of Ethics, define the purpose and ideals
situation in which a decision- maker must give preference to
of the organization, how staff within the organization are to
one moral principle over another. Dilemmas occur when,
handle the issues, and the expectations to which workers are
confronted with a challenging situation (e.g. equal treatment for
bound.
some versus job protection for others), two or more of that kind
of values disagree with the understanding of the decision-
The members of the profession to which he or she belongs
maker, or when one assesses the moral option of another. A
have learned, approved, and complied with the laws,
person experienced with a dilemma must decide whether the
regulations, and conditions set down by the profession.
moral duty will be given priority; "whatever action is taken will
Violations of the Code can result in the disapproval of the
offend an important moral value."
In addition, Kvalnes explained that (2019) a moral dilemma may
arise as a result of a prior personal mistake. It's called a self-
inflicted dilemma. In a strict sense, a moral dilemma is a
situation in which moral values are of equal importance. In a
broader sense, there may be moral dilemmas in which a
person has strong moral reasons for acting which are
described to be as remarkable, nonetheless, not equally strong
moral reasons for acting in another way.
(https://link.springer.com/content/pdf/10.18-3-030-15191-
THREE LEVELS OF MORAL DILEMMAS
1_2.pdf)
1. ORGANIZATIONAL ETHICAL OR MORAL DILEMMA
According to Kurie & Albin (2007), a moral dilemma is a
situation in which people assume that they should morally do
As discussed by Lamberto et. al(2013), an organizational
one thing and that they should morally do another thing,
ethical dilemma refers to a situation that causes an
and occasionally a third thing or even a fourth thing, but
organization to respond negatively or positively to an ethical
they're not doing any of these mutually contradictory choices
issue that affects staff, shareholders, and society, as well as
together.
corporate ethics and customers. It includes also the leaders'
ethical actions in preserving financial reporting integrity.
The ethical dilemma or a moral dilemma as expounded by
Figar & Dordevic, (2016) is a situation whereby a person has to
Based on the article of Michigan State University online.com
decide. Among competing alternatives, which is the right
(2020) and Small Business Chron.com (2019), there are
(ethical) alternative, and which is the best?
common ethical issues in the organization such as
The above definitions characterized moral dilemma or
a. Unethical leadership/bad leadership behavior. A
ethical dilemma as:
leader of the organization must act with candor, be an
example to his subordinates, with upright moral
1. Making an option to one moral value over the other;
values. He or she doesn’t engage in abuse of
2. A situation where moral values are equally significant;
leadership authority, accepting inappropriate gifts and
3. A scenario where a person has a strong moral reason in
other related unethical leadership.
action, but not equally strong moral reason in acting in
b. Toxic workplace culture. A leader of the organization
another way;
must focus on the development of work culture. He
4. A state where a person should morally do one, two, or
makes sure that his subordinates have work-life
more and have difficulty in deciding any of those
balance, motivated and happy working in the
conflicting choices.
organization, If not then the performance and
Every human being, experience struggling to make a decision productivity of the employees will be affected.
especially if there is an urgency to make a choice. Weighing c. Discrimination and harassment/ Peril of employee
what is good and moral. Thinking which is the best between favoritism. A leader must treat fairly his or her
and among choices, and perhaps at stake or in a hot sit when subordinates and avoid any form of discrimination and
choosing. The choice may be favorable to some, however, not harassment.
favorable to others. It gets individual stress of judging as to d. Unrealistic and conflicting goals. A leader must have
whether the decision is good or not in travailing circumstances. realistic and very clear goals so that his or her
A moral dilemma or ethical dilemma applies to our personal subordinates understand what the organization is
life, in a job, in a profession, education, and some others. In going through, hence, they can work together
any decision, an individual must analyze every aspect, thoroughly until they reach the goals of the
scrutinize the pros and cons, and after several evaluations then organization.
finally decide. That is the most challenging part, nonetheless, e. Use of the organization’s technology, social media
makes an individual more mature in handling obstinate use, technology, and privacy concerns. It is ethical
situations. that the technology of the organization must only use
for the organization’s transactions Social media use
The sample photos below exemplify a moral dilemma. The first while in the office must be avoided as much as possible
picture on the left side shows which arrow an individual will go, so that important dealings with the clients must be
right or wrong. The second pic on the right side reveals four prioritized.
different arrows: respect, ethics, integrity, and honesty, these f. Business travel ethics. There are times that a leader
are all positive terms and regarded as values. In deciding, and an employee are in official business and in doing
consider the aforementioned virtues. that, they have per diem every meal and must use the
fund of the organization appropriately.
INDIVIDUAL MORAL DILEMMA c. Lack of Clarity vs. Lack of Creativity

As mentioned by Smith (2018), individual ethical or moral When employees are not clear about what they are expected
dilemma pertains to a situation where individuals confront with to do, they often adapt their tasks to personal interests instead
a number of factors such as peer pressure, personal financial of system-wide goals that often lead to problems. Yet when
position, an economic and social status which may influence all people 's duties are over defined, they comply with their positions
individual ethical standards. and procedures in a bureaucratic manner. They specifically
follow job requirements as to how much the service or product
Socialization is part of every individual's life. It is just a query fails.
as to whether an individual remains aware of doing what is
good and what is right. There are times that due to peer d. Excessive Autonomy vs. Excessive
pressure, an individual engages in a certain scenario in which Interdependence
may change their behavior and attitude. For instance, before
that young people, A is a responsible and obedient child to his When individuals or groups are too independent, they are
parents. When he met young people B and young people C, always isolated. On the other hand, if the units and
young people A tremendously transform as a human being, his responsibilities are too closely connected, people are
character shifted to an irresponsible, hard-headed, and a absentminded from work and waste time or excessive
troublemaker. The reason is that his friend young people B and coordination.
young people C taught him to take illegal drugs. Others,
Based on the discussion above to avoid structural moral
however, are affected by the financial standing position, the
dilemma, the following characteristics must be
social and economic status of others that even he is not
maintained:
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 a. Must have well-distributed jobs and the laws, policies,
called to be as social climbers. A human being should bear in rules, and regulations must be balanced through
mind that living in this world is not easy. He must be strong lateral approaches.
enough to stand still independently and not be influenced by b. Must have an implicitly defined job description, roles,
undesirable pressures. It is alright to enjoy life as long as a and duties to evade from gaps and overlaps.
person knows his boundaries and limitations and others will not c. Must have a clear-cut expectation of the tasks in a
be affected by what he or she does specifically the unwanted wide range of goals.
acts. Human beings must not be confused nor ambiguous and d. Must have a well-balanced interdependence and
put himself or herself in a dilemma where he doesn't know co0rdination.
what to do and decide to what is good and what is right.

2. STRUCTURAL MORAL DILEMMA

The structural moral dilemma is that selecting a proper system

of responsibilities and relationships, which is a continuing
universal challenge.
FREEDOM AS FOUNDATION FOR MORAL ACTS
There are five concepts in the structural moral dilemma to
consider namely:
KANT’S PHILOSOPHY ON FREEDOM AND MORALITY, THE
a. Differentiation vs. Integration PRINCIPLES OF JUSTICE AND FAIRNESS

The conflict between the distribution of jobs and the 1. KANT’S PHILOSOPHY ON FREEDOM
organization of numerous activities generates a classic
dilemma. The more complicated a task structure, the more Kant's definition of freedom is the right to control one's actions
difficult it is to sustain a centered, tightly coupled organization. based on reason, not desire. All of this can be simplified to the
When complexity grows, the company needs more definition of autonomy. The term Autonomy derives from the
complicated and expensive management techniques. Laws, Greek term, which translates into self-legislator. The principle,
regulations, and directives need to be balanced by lateral then, is not to live by the animalistic rules forced on them from
approaches. birth, but rather to live by the laws that you enforce on yourself.
Therefore, from Kant's point of view, libertarian freedom is not
b. Gap vs Overlap absolute, but in fact, it is the subjugation of oneself to one's
wish.
When the main tasks are not explicitly defined, the critical job
will slip through gaps. In a similar manner, functions and There is only one inherent right, "says Kant," freedom
activities can overlap, causing conflict, wasting time, and (independence from being limited by the option of another) to
unintended duplication of responsibilities. the degree that it can coexist with the freedom of each other
following universal law". Kant opposes any other justification
for the state, in particular by arguing that the welfare of people 2. KANT’S PHILOSOPHY ON MORALITY
cannot be the foundation of state power.
Kant based his ethical philosophy on the idea that reason
He claims that the state cannot legally enforce any specific should be used to decide how people will behave. He did not
definition of happiness on its people. It will be for the dictator to attempt to recommend concrete action but advised that reason
see people as infants, believing that they are incapable of should be used to decide how to behave. Below are the main
grasping what is beneficial or detrimental to themselves. Kant’s philosophy on morality

Freedom is not the only reason for the ideals that underlies the
state. In Theory and Practice, Kant makes equality the first of
three concepts, such as the freedom of a human being as a GOOD WILL AND DUTY
member of a state, the dignity of each person as a subject, and
the freedom of any member of the commonwealth as a Kant based the idea of obligation on ethical law. Kant started
resident. his ethical philosophy by arguing that the only virtue that can be
uncontroversial good is good will. No one virtue has this
As discussed in “Theory and Practice” Freedom highlighted the position, since any other virtue may be used to accomplish
autonomous right of all individuals to conceive of happiness in unethical ends (for example, the virtue of loyalty is not good if
their way. Interference with another’s freedom is understood as one is loyal to the evil person). Good will is unique as it is
coercing the other to be happy as the former sees fit. always good and retains its moral values even though it fails to
achieve its moral intentions. Kant found good will to be a
common moral concept that openly wishes to use certain
virtues for moral purposes.
IMMANUEL KANT ACCENTUATES THE FOLLOWING
PHILOSPHY ON FREEDOM: In addition, to Kant, good will is a wider conception than the will
of obligation. A will which acts out of obligation can be described
1. Individuals have the right to choose one's conduct as a will which overcomes barriers to the preservation of moral
based on reason, not desire. law. Dutiful will is thus, a special case of good will which is
2. Individuals have to abide by the rules that they follow. evident under unfavorable conditions. Kant believes that only
3. Individuals are independent from being limited by the actions committed concerning obligation have moral meaning.
option of others to the extent that they may coexist with This is not to suggest that actions performed solely in
each other's freedom under universal rule. compliance with duty are meaningless (they still deserve
4. Equality is the most among the various freedoms and recognition and encouragement), but that special respect is
freedom is the only inherent power.The three conceps granted to acts performed out of duty.
of freedom are the freedom of a human being as a
member of a state, the dignity of each person as a Moreover, Kant’s definition of obligation does not mean that
subject, and the freedom of any member of the people carry out their duties reluctantly. While duty also
commonwealth as a resident. restricts people and induces them to act against their
5. Individuals have an autonomous right to be happy in inclinations, it still stems from the voluntariness of an agent or
their own way, and the intervention of another's a person: they want to abide by moral law. Therefore, when an
freedom means forcing others to be happy. agent takes duty action, it is because reasonable interests
matter most to them than their opposing inclinations.

1. PERFECT AND IMPERFECT DUTIES

Having applied the categorical imperative, duties emerge

because failure to perform them will either result in a
contradiction of conception or a contradiction of will. The
former is 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
FIGURE 1. SUMMARY OF KANT’S PHILOSOPHY ON
choose the times and places in which we are. Kant believes
FREEDOM
that perfect duty is more important than an imperfect duty:
when a conflict of duty arises, perfect duty must be carried out.
 2. CATEGORICAL IMPERATIVE

Categorical imperative command unconditionally. Irrespective Kant argued that rational beings should never be viewed
of our wishes or desires, a categorical imperative binds us as simply as a means to ends; they must also be viewed as ends
everyone has a responsibility not to lie, regardless of themselves, demanding equal regard for their own logical
conditions and even though it is in our interest to do so. A motives. This stems from Kant 's argument that reason
hypothetical imperative is one that we must fulfill if we are to motivates morality: it allows us to value reason as motivation in
satisfy our desires or command conditionally on your having a all beings, including others. A rational being can not rationally
relevant desire. These imperatives are legally binding because consent to be used merely as a means to an end, so it must
they are founded on reason, about an individual and not always be treated as an end. Kant explained this by arguing that
subjective evidence. In addition to hypothetical imperatives, moral obligation is a logical necessity: that which is logical is
these bind us to the degree that we are part of a community or morally right.
society to which we owe an obligation, we cannot get out of the
categorical imperative and we cannot opt out of being moral
agents. We owe an obligation to reason because we are
rational agents; thus, rational moral principles extend to all KANT'S EXPOUNDED FIVE MORAL PHILOSOPHIES.
rational agents at all times.
1. The goodwill and duty where he described it as one of
a kind because it is always good and maintain moral
values. It is a moral concept that freely seeks to use
3. UNIVERSALIZABILITY values for moral reasons. Kant added that that good
will is more of a conception rather than obligation. A
When anyone acts, it's a maxim, or a principle. For Kant, an will that acts out of duty can be defined as a will that
act is only permissible if one can have the principle that allows overcomes the obstacles to the protection of moral
an action to be the universal law by which everybody acts. law. It is not to say that actions carried out purely in
Maxims fail this test if, when universalized, they create either a compliance with duty are pointless (they still merit
contradiction in conception or a contradiction in the will. A praise and encouragement), but that extra regard is
contradiction in conception arises because, if the principle is to accorded to activities carried out on duty.
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
2. Kant differentiate perfect and imperfect duties. Perfect
impractical to universalize. We could not think of a world where
duties for Kant is always true and it is more important
this maxim has been universalized. The maxim may also be
than imperfect duties. Telling the truth is an example
unethical because it causes an inconsistency in the will when it is
of a perfect duty. If there is a conflict between the two
universalized. This does not mean a logical contradiction, but
then perfect duty must be given importance. In
that the universalization of the maxim contributes to a state of
contrast, for Kant flexibility is indispensable in
affairs that no rational being would want.
imperfect duty. As a human being, an individual can
Kant argued that morality was the objective law of reason: just help the needy but still he or she cannot do it all the
as objective physical laws involved physical action. Objective time. Therefore, in perfect duty, it is a must to do what
rational law requires rational action. He, therefore, assumed is good while imperfect duty you do good but it is not
that a perfectly rational being would also be perfectly moral an obligation to do so.
since a perfectly reasonable being feels it necessary to do
what is rationally necessary. Since humans are not completely
moral (in part acting by instinct), Kant claimed that humans had 3. Kant also made a distinction between categorical
to comply with their subjective will with objective rational rules, imperative and hypothetical imperative. The
which he called conformity obligations. Kant believed that the categorical imperative for him is a rule of behavior
objective rule of reason is a priori, arising outward from that is unconditional or absolute for all agents or
rationality. Just as physical laws occur before human beings, persons whose truth or argument does not depend on
logical laws (morality) occur before rational beings. According any purpose or end. Conversely, a hypothetical
to Kant, therefore, objective morality is fundamental and can imperative is a rule of behavior relating to a person the
not change depending on the circumstances. HUMANITY AS idea that only if he or she desires a certain end and
AN END IN ITSELF has decided to act on that desire. In other words, in
categorial imperative, the action to be done does not
The second interpretation of Kant's Categorical Imperative is to
depend on the result or desire or not conditioned by
view life as an end in itself: “Act in such a way that you treat
desire. however, in hypothetical imperative, the basis
humanity, whether in your own person or in the person of
of the action to be done is what I want and the means
another, always at the same time as an end and never simply
to get it.
as a means.”(Immanuel Kant, Groundwork fo the Metaphysics
of Morals)
 3.0 TAXATION IN THE PHILIPPINES THE RULES
EMBODIED UNDER THE LAW
4. The theory of universalizability centered on the action
to be acceptable or permissible, this theory must be Taxation policy in the Philippines is regulated primarily by the
applied to all citizens without any contradictions. Constitution of the Philippines and the three Republic Acts.
Meaning, when someone commits a crime he or she
will be punished regardless of social and economic 1. Constitution: Article VI, Section 28 of the Constitution
standing. The law must be applicable to all. 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—
5. Humanity as an end itself of Kant pointed out that a enacted as Republic Act No. 8424 or the Tax Reform
human intrinsic worth does not depend on something Act of 1997 nd subsequent laws amending it; most
else, it does not depend on whether a person loves recently, the Law of the Republic No. 10963 or the
his or her life or makes other people's lives better. A Law on Tax Reform for Acceleration and Inclusion
human being live so he or she has value. 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
3. KANT’S PHILOSOPHY ON JUSTICE AND under state law.
FAIRNESS 4. Taxes levied at national level are collected by the
Office of Internal Revenue ( BIR), whereas those
Kant’s corollary meaning of justice and fairness are the levied at local level ( i.e. provincial, city, municipal and
following: barangay) are collected by the Office of Internal
Revenue ( BIR).
1. Justice involves external acts through which an
individual may directly or indirectly influence others. Under the 1987 Philippine Constitution mentioned above, “the
2. Justice does not affect the desires, wishes, or needs rules of taxation shall be uniform and equal.” According to
of others. LawDictionary.com, (2015) “Uniformity in taxation means
3. Justice is concerned primarily with the nature of equity in the burden of taxation, which can not occur without
interpersonal relationships and not with their uniformity in the mode of assessment as well as in the rate of
substance. taxation. It must also be applied to all property subject to
taxation so that all property can be taxed alike and equally. On
The first two concepts of justice of Kant include the voluntary the other hand, equity is the principle that taxes should be
ideals of benevolence and charity, while justice concerns equal and should be based on the willingness of different
whether or not we value the fair right of others to live their lives individuals to pay, which is generally related to their income as
as they see fit. The third concept of justice illustrates a stated in the Ideceoneline.com dictionary.
situation, let say if Mr. A buys something from a store, justice is
served if the nature of the partnership is voluntary. To analyze the provisions aforementioned, an individual should
pay an income tax based on his or her salary received with a
If the store expects to benefit from the sale or how much the certain percentage and the property can be taxed according to
store earns then these and related concerns pertain to the assessed value and rates of the property. An individual as well
substance of the sale and do not fall under the purview of can be taxed based on hs or her capacity to pay taxes. The
justice. government cannot force an individual to pay taxes without a
job or no house owned, though it is mandatory under the law. It
Being just and fair is not about having influence with other
is only applicable who has income and properties respectively.
people particularly to those in the higher-ups or those who are
considered influential. If this is the situation then justice and
fairness are in trouble. Desires, wishes, or needs of others has
nothing to do with justice, it does not matter. An interpersonal
relationship is more valuable than content. The interpersonal
relationship must be voluntary.
 4.0 THE INFLUENCES OF CULTURE IN MORAL
DEVELOPMENT
WHAT IS CULTURE?
Leano & Gubia-on (2018), Baring ( shared five points in how
According to Kohak (1984), culture is at the root of human culture influences the moral development of the people and
alienation from the environment. It's not just a compilation of these are the following:
artifacts or reflection of people's preferences and appreciation
of beauty. He added that culture is derived from the Latin word, 1. Culture is always social and communal by which
“cultus”, which means giving respect to the sacredness of all. the relationship of the people towards one another
Originally, culture is not contrary to nature but is commonly and their experience as people are the culture’s
accepted as a human being's role in it. meadow.

Cole (2019) defined culture as a concept that refers to a broad Culture is social and communal in character where the people
and diverse collection of often intangible areas of social life. established and develop their relationships with each other and
According to sociologists, culture consists of ideals, beliefs, learned from their experiences with them in the community.
language systems, communication, and behaviors that people Laws, norms, values, and attitudes serve as a binding force to
have in common and that can be used to describe them as a enhance their relationships. From that perspective then culture
group. Culture also encompasses material objects which are influence the moral development of the members of the
special to that community or society. Culture is distinct from the community. Yes, culture passes from one generation to the
social structure and economic aspects of society, but it is other and probably maintains or changes the systems,
related to them both by educating and updating them on an principles, and values due to transformation in society but still
ongoing basis. retains the traditional ways that the community has.

Lederach, (1995) introduced culture as the collective 2. The culture defines the normative principles and
knowledge and schemes generated by a group of people to behaviors of society.
perceive, view, convey, and react to the social realities around
This refers to the definition of the principles and behaviors to
them.
be maintained, preserved, and changed for the benefit and best
Zimmerman explicated (2017) culture as the characteristics interest of the members of the community. From the
and awareness of a specific community of people, including relationship and experience of the members of the community
language, religion, food, social behavior, etiquette, fashion, where the community itself would be able to form certain
music, and the arts. normative principles and behaviors to be relayed and to be
taught to the members of that community. This scenario
From the definitions above of culture, several influences the culture of that community in moral development.
characteristics were drawn:
3. A culture, as best exemplified in the experience of
1. Culture is analects of items with cultural or historical the people, develops restrictions and sets
interest. boundaries and limitations as they live and relate
2. Culture is a remark of peoples’ choices and with one another.
admiration of beauty.
3. Culture is in harmony with the environment and an The restrictions and boundaries will serve as the protection
individual has a role to play on it. and security of the members of the community. Laws, rules,
4. Culture is wider in scope as it includes beliefs, ideals, principles, and norms will be the guidelines for the members of
communication, language systems, behaviors, and the community to behave accordingly, and if not then they will
commonality of people within a group. be subject to the punishment or sanction embedded in their
5. Culture embraces material objects that are significant culture. This shows that there will be an awareness of the
to a particular group or society. moral development of the members of the community.
6. Culture is related to the social structure and economic
aspects of society.
7. Culture is a combination of the skills, talents, 1. As culture helps in generating the character and
capacities, and artifices brought about by a group of identity of its people, it also includes their moral
people to look at, relay messages, and respond to the character.
realities of social life. 2. The culture identifies the authorities or the governing
8. Culture is the attributes and observation of a individuals or groups.
particular group of people which includes language,
religion, social behavior, etiquette, fashion, music,
and arts.
4.1 CHARACTERISTICS OF FILIPINO CULTURE positive claim that there are moral rules, but they vary
depending on culture, society, and context.
Dumaraos (2018) expounded some of the characteristics of the
Filipinos that set them apart from any other culture and society: Generally, CR is an attitude towards the meaning and role of
values in various cultures. CR means that the beliefs in terms
1. The Filipino people are very resilient. of norms and behaviors in a particular culture are specific to
2. Filipinos take pride in their families. that society.
3. Filipinos are very religious.
4. Filipinos are very respectful.
5. Filipinos help one another.
6. Filipinos value traditions and culture. PROS OR ADVANTAGES OF CULTURAL RELATIVISM
7. Filipinos have the longest Christmas celebration.
8. Filipinos love art and architecture. Below are the advantages of cultural relativism:
9. The Filipinos are hospitable people.
1. It creates learning opportunities that could make
WEKNESSES OF FILIPINO CHARACTER humanity stronger.

1. Extreme Personalism The cultural difference allows people to learn as they can
2. Extreme Family Centeredness compare their respective cultures and from those differences,
3. Lack of Discipline they can improve their lives.
4. Passivity and Lack of Initiative
2. It eliminates the concept of separate, but equal.
5. Colonial Mentality
6. Kanya-kanya Syndrome Across culture, there are groups of people who have common
7. Lack of Self Analysis and Reflection beliefs and values, but who face prejudice, injustice, and
differences depending on the classes they belong to. This will
eliminate the idea of being different yet equal by cultural
relativism.

3. It creates a system of niche expertise.

DEFINITION OD CULTURAL RELATIVISM
People will concentrate on the things they do better when
cultural relativism is stressed. There will no longer be a need to
Below are the definitions of cultural relativism of the various strengthen the points of weakness since the weakness of one
authors: individual is the strength of another. Individuals will have to
reflect on their strengths instead of their weaknesses.
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 4. It encourages respect.
will make an effort to understand the cultural traditions of other
communities in their own cultural context. Different cultures have different backgrounds and perspectives
to support civilization. With cultural relativism, these
Cultural relativism is the desire to consider a culture on its own interactions and viewpoints contribute to the common good, as
terms and not to make conclusions based on the norms of one's it helps us to benefit and learn from each particular viewpoint in
own community. The goal of this is to foster the awareness of the their way.
cultural traditions that are not usually part of one's own culture.
(Philosophy Home, 2009. Lorber, Judith. “Night to His Day”: 4.2 THE CONS OR DISADVANTAGES OF CULTURAL
The Social Construction of Gender.” From Inquiry to Academic RELATIVISM
Writing: A text and Reader. Boston: Bedford/St. Martin’s, 2008.
617-) Below are the disadvantages of cultural relativism

The concept of cultural relativism also means that any opinion 1. There will be actions taken that would be defined
on ethics is subject to the perspective of each person within by some as “violent,” “unsafe,” or “wrong.”
their particular culture. In a holistic understanding of the term
cultural relativism, it tries to promote the understanding of Since each person can set his or her moral code of conduct,
cultural practices that are unfamiliar to other cultures such as there will be those who choose to perform acts that the majority
eating insects, genocides or genital cutting. of people will interpret as wrong. Murder, robbery, child abuse,
all of these will become legally viable acts if that person's
Cultural relativism (CR) is a moral theory that contends that morality described them as being good.
there are no objective universal moral rules, and the moral
rules that do exist are culturally bound. In other words, there is
a negative claim that there are no moral claims such as that
killing is wrong that would apply to every culture, and there is a
 2. It is based on a concept that people are perfect.

We may all like to think that we're perfect but the fact is that
we're all far from it. The theory of cultural relativism is based on
UNIVERSAL VALUES
the premise that society can be perfect. Perhaps we're going to
The word "value" means something that a person or a group
be one day, but that day is certainly not today.
believes has a value that merits being sought, promoted, or
3. It creates a personal bias. privileged. This can be a thing (money, food, art), a state of
mind (peace, protection, certainty), or a behavior that results
Cultural relativism is a worthy goal. Societies have a natural from those things or states of mind (protecting innocent people,
prejudice against them, which pushes certain people down to telling the truth, being creative).
lift people. All cultural relativism does move
Universal values, however, can be understood in two ways.
accountability from a group perspective to an individualistic First, it could be that something has universal value because
perspective. Promoting a particular set of morals is the focal everyone finds it important. Second, it could have universal
point rather than the promotion of a collective set of morals. value when all people have reason to believe it has value.

4. It eliminates the idea that reform or change can be

a good thing.

Any of the greatest thinkers and teachers to be followed in

history will all be deemed wrong in a system of cultural
relativism. Then there is no need to change hearts and minds,
as they are all held to their standards. Extend that in the
workplace, and suddenly unsafe working conditions, low to no
pay, and sexual slavery all become reasonable choices.

The benefit of cultural relativism is that it teaches acceptance

to individuals. The drawbacks are that this is a philosophy that Figure 1. DESCRIPTION OF UNIVERSAL VALUES
is based on the belief that humans eventually do the best thing
to do. Perhaps in the future, such a method would work. Before 6.0 SCHWARTS CONCEPT OF UNIVERSAL VALUES
society can grow up and learn from each other, there is a great
S. H. Schwartz, along with several colleagues in the field of
deal of potential for harm in this idea. (Lombardo, (2015)
psychology, carried out empiricalresearch analyzing whether
https://visionlaunch.com/cultural-relativism-pros-and-cons/)
there are universal values and what those values are.
Schwartz described 'values' as 'conceptions of what is
Knowing the advantages or pros and disadvantages or cons of
important that affect the way people choose action and
cultural relativism, we able to balance the cultures of the
evaluate events.' (Sen, 1999)
societies despite the differences. From the very beginning
there is already a conflict of cultures in societies because it
Schwartz's results from a series of studies that included
varies from each other, However from that differences, we can
surveys of more than 25,000 people in 44 countries with a wide
adjust, change our perspectives and learn from the strengths
range of different cultural types suggest that there are fifty-six
and weaknesses of each culture to improve ourselves. Moreso,
specific universal values and ten types of universal value.
to better understand the people as what and who they are,
Schwartz's ten types of universal value are: power,
their roots, their moral standards, acceptable and unacceptable
achievement, hedonism, stimulation, self-direction,
or permissible or prohibited in their societies then we need to
universalism, benevolence, tradition, conformity, and security.
embrace their cultures to determine the trends or situations to
develop. To that end, these make the relationships of the people Below are each of the value types, with the specific related
of the societies strong and unified, do the actions that will not values alongside:
be offended to them, respect and acknowledge every society's
beliefs, traditions, and customs to live peacefully and happy. 1. Power: authority; leadership; dominance, social
power, wealth
2. Achievement: success; capability; ambition; influence;
intelligence; self-respet.
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; The 1987 Philippine Constitution Article 2 Section 11 provides,
loyalty; responsibility; friendship “The state recognizes the dignity of every human person and
8. Tradition: accepting one's portion in life; humility; guaranteed full respect for human right.” This implies that any
devoutness; respect for tradition; moderation person in whatever capacity, economic and social status, rich
9. Conformity: self-discipline; obedience or poor, educated or uneducated deserve to be respected by
10. Security: cleanliness; family security; national anyone. There are instances that a simple individual is
security; stability of social order; reciprocation of respectful more than professionals. The status in life is not a
favours; health; sense of belonging guarantee that an individual has dignity and honor. It is in the
inner self of a person, an innate character built and developed
Schwartz also tested an eleventh possible universal value, day by day of anyone. Whatever action to be done will reflect
'spirituality', or 'the goal of finding meaning in life', but found on whom and who you are
that it does not seem to be recognised in all culture

Moral Character and its Development

Moral character refers to the existence or lack of virtues such

as integrity, courage, fortitude, honesty, and loyalty. To say that
a certain person has a good moral character means that he/she
is a good person and a good citizen with a sound moral
compass (De Guzman et al., 2017). It can be conceptualized as
an individual’s disposition to think, feel, and behave in an ethical
versus unethical manner, or as the subset of individual
differences relevant to morality (Cohen & Carnegie, 2014).
Development of moral character can be explained by the
following approaches: virtues, disposition, and circular relations
of acts and character, and theoretical perspectives (De
Figure 2. Schwarts’ Types of Universal Values Guzman et al., 2017 and philonotes.com).

STAGES OF MORAL DEVELOPMENT

6.1 BASIC UNIVERSAL HUMAN VALUES

Lawrence Kohlberg, (born October 25, 1927, Bronxville, New
York, U.S.—died January 17, 1987, Boston, Massachusetts),
Hereunder are some of the basic universal human values: American psychologist and educator known for his theory of
moral development. Kohlberg was the youngest of four
1. Happiness children of Alfred Kohlberg, a successful silk merchant of
2. Peace Jewish ancestry, and Charlotte Albrecht Kohlberg, a Protestant
3. Freedom and a skilled amateur chemist. When the couple divorced in
4. Safety 1932 after 11 years of marriage, each of the children was
5. Intelligence required by a court order to choose which parent he or she
6. Respect would live with. The two younger children chose their father
7. Equality and the older ones chose their mother (Doorey, 2020).
8. Justice
9. Nature Lawrence Kohlberg’s stages of moral development, a
10. Health comprehensive stage theory of moral development based on
Jean Piaget’s theory of moral judgment for children (1932) and
6.2 THE HUMAN DIGNITY developed by Lawrence Kohlberg in 1958. Cognitive in nature,
Kohlberg’s theory focuses on the thinking process that occurs
Dignity is the state or quality of being worthy of honor or when one decides whether a behaviour is right or wrong. Thus,
respect. "A man of dignity and unbending principle" is an the theoretical emphasis is on how one decides to respond to a
example. It refers to bearing, conduct, or speech indicative of moral dilemma, not what one decides
self- respect or appreciation of the formality or gravity of an
occasion or situation. It is the importance and value that a or what one actually does (Sanders, n.d.). Piaget described a
person has, that makes other people respect them or makes two-stage process of moral development (Scott, & Cogburn,
them respect themselves. Dignity is earned and cannot be 2020). Kohlberg extended Piaget's theory, proposing that
taken away from anyone. It must be preserved so that the moral development is a continual process that occurs
respect of others is maintained. Any act or action to be done by throughout the lifespan. His theory outlines six stages of moral
an individual will be reflected in his or her personality. Only one development within three different levels.
big mistake can ruin a good reputation for anyone. People
must be very careful of his or her action and words to be said.
Level 1: Preconventional level Stage 6: Universal ethical principle orientation

At the preconventional level, morality is externally controlled. According to Kohlberg, this is the highest stage of functioning.
Rules imposed by authority figures are conformed to in order to However, he claimed that some individuals will never reach
avoid punishment or receive rewards. This perspective this level. At this stage, the appropriate action is determined by
involves the idea that what is right is what one can get away one’s self-chosen ethical principles of conscience.
with or what is personally satisfying. Level 1 has two stages.

Stage 1: Punishment/obedience orientation

These principles are abstract and universal in application. This
Behaviour is determined by consequences. The individual will type of reasoning involves taking the perspective of every
obey in order to avoid punishment. person or group that could potentially be affected by the
decision.
Stage 2: Instrumental purpose orientation
Kohlberg’s theory was highly influential, especially in psychology
Behaviour is determined again by consequences. The and education. No other account had provided such a detailed
individual focuses on receiving rewards or satisfying personal explanation of children’s moral development. Moreover during
needs. a time when most psychologists were behaviorists, Kohlberg’s
work broke new ground by concentrating on cognitive
phenomena. His theory also received much criticism, however,
most notably from the American psychologist Carol Gilligan,
Level 2: Conventional level
who argued that it ignored the distinct patterns of moral
At the conventional level, conformity to social rules remains development exhibited by girls (Doorey, 2020)
important to the individual. However, the emphasis shifts from
self-interest to relationships with other people and social
systems. The individual strives to support rules that are set
forth by others such as parents, peers, and the government in
order to win their approval or to maintain social order.

Stage 3: Good Boy/Nice Girl orientation

Behaviour is determined by social approval. The individual

wants to maintain or win the affection and approval of others
by being a “good person.”

Stage 4: Law and order orientation

Social rules and laws determine behaviour. The individual now

takes into consideration a larger perspective, that of societal
laws. Moral decision making becomes more than consideration
of close ties to others. The individual believes that rules and
laws maintain social order that is worth preserving.

Level 3: Postconventional or principled level

At the postconventional level, the individual moves beyond the

perspective of his or her own society. Morality is defined in
terms of abstract principles and values that apply to all
situations and societies. The individual attempts to take the
perspective of all individuals.

Stage 5: Social contract orientation

Individual rights determine behaviour. The individual views laws

and rules as flexible tools for improving human purposes. That
is, given the right situation, there are exceptions to rules. When
laws are not consistent with individual rights and the interests of
the majority, they do not bring about good for people and
alternatives should be considered.