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COO – FORM 12

SUBJECT TITLE: ETHICS

INSTRUCTOR: PRECIOUS ANN PERUALILA
SUBJECT CODE: ETHICS

FINALS MODULE

TOPIC 1: JUSTICE AND FAIRNESS: PROMOTING THE COMMON

GOOD

LEARNING OBJECTIVES:

At the end of this topic, the students will be able to:

1. Define justice;
2. Differentiate the Kinds of Justice; and
3. Understand Egalitarian Theory;

NOTES:

1.1. THE NATURE OF THE THEORY

A. Definition

Justice is generally defined as fairness. It is the

establishment or determination of rights in a society according
to its rules of law or equity. Although justice is a global
concept, the way it is understood and administered varies
from culture to culture. A good understanding of the
frameworks that supports it is important for the role it plays
in maintaining social order.

The famous Greek philosopher Plato proposed an early theory of justice in one of his
Dialogues, The Republic. Many other theories since then have arisen to explain the concept
of justice: from the Divine Theory, Natural Law Theory and philosophies within the social
contract tradition wherein it is believed that justice is derived from the mutual agreement of
concerned parties. This section will focus on distributive justice and the egalitarian, capitalist
and socialist theories and how each one explains how to achieve the common good
(“justice,”n.d.).

Justice means giving each person what he or she deserves or, in more traditional
terms, giving each person his or her due. Justice and fairness are closely related terms that
are often today used interchangeably. There have, however, also been more distinct
understandings of the two terms. While justice usually has been used with reference to a
standard of rightness, fairness often has been used with regard to an ability to judge without
reference to one's feelings or interests; fairness has also been used to refer to the ability to
make judgments that are not overly general but that are concrete and specific to a particular

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case. In any case, a notion of being treated as one deserves is crucial to both justice and
fairness.

When people differ over what they believe should be given, or when decisions have to
be made about how benefits and burdens should be distributed among a group of people,
questions of justice or fairness inevitably arise. In fact, most ethicists today hold the view
that there would be no point of talking about justice or fairness if it were not for the conflicts
of interest that are created when goods and services are scarce and people differ over who
should get what. When such conflicts arise in our society, we need principles of justice that
we can all accept as reasonable and fair standards for determining what people deserve.

But saying that justice is giving each person what he or she deserves does not take us very
far. How do we determine what people deserve? What criteria and what principles should we
use to determine what is due to this or that person?

A. Different Kinds of Justice

There are different kinds of justice. They

are:

1. Distributive justice refers to the extent

to which society's institutions ensure that
benefits and burdens are distributed among
society's members in ways that are fair and
just. When the institutions of a society
distribute benefits or burdens in unjust ways,
there is a strong presumption that those institutions should be changed. For example,
the American institution of slavery in the pre-civil war South was condemned as unjust
because it was a glaring case of treating people differently on the basis of race.

2. A second important kind of justice is retributive or corrective justice. Retributive

justice refers to the extent to which punishments are fair and just. In general,
punishments are held to be just to the extent that they take into account relevant
criteria such as the seriousness of the crime and the intent of the criminal, and discount
irrelevant criteria such as race. It would be barbarously unjust, for example, to chop
off a person's hand for stealing a dime, or to impose the death penalty on a person
who by accident and without negligence injured another party. Studies have frequently
shown that when blacks murder whites, they are much more likely to receive death
sentences than when whites murder whites or blacks murder blacks. These studies
suggest that injustice still exists in the criminal justice system in the United States.

3. A third important kind of justice is compensatory justice. Compensatory justice

refers to the extent to which people are fairly compensated for their injuries by those
who have injured them; just compensation is proportional to the loss inflicted on a
person. This is precisely the kind of justice that is at stake in debates over damage to
workers' health in coal mines. Some argue that mine owners should compensate the
workers whose health has been ruined. Others argue that workers voluntarily took on
this risk when they chose employment in the mines.

The foundations of justice can be traced to the notions of social stability, interdependence,
and equal dignity. As the ethicist John Rawls has pointed out, the stability of a society—or
any group, for that matter—depends upon the extent to which the members of that society
feel that they are being treated justly. When some of society's members come to feel that
they are subject to unequal treatment, the foundations have been laid for social unrest,
disturbances, and strife. The members of a community, Rawls holds, depend on each other,
and they will retain their social unity only to the extent that their institutions are just.
Moreover, as the philosopher Immanuel Kant and others have pointed out, human beings are

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all equal in this respect: they all have the same dignity, and in virtue of this dignity they
deserve to be treated as equals. Whenever individuals are treated unequally on the basis of
characteristics that are arbitrary and irrelevant, their fundamental human dignity is violated.

Justice, then, is a central part of ethics and should be given due consideration in our
moral lives. In evaluating any moral decision, we must ask whether our actions treat all
persons equally. If not, we must determine whether the difference in treatment is justified:
are the criteria we are using relevant to the situation at hand? But justice is not the only
principle to consider in making ethical decisions. Sometimes principles of justice may need to
be overridden in favor of other kinds of moral claims such as rights or society's welfare.
Nevertheless, justice is an expression of our mutual recognition of each other's basic dignity,
and an acknowledgement that if we are to live together in an interdependent community we
must treat each other as equals.

1.2. DISTRIBUTIVE JUSTICE

For society to achieve some form of organization in its state of affairs, a system is
employed for the members of the state to be assured that their action moves towards the
common good. Distributive Justice is concerned with how goods, duties and privileges are
allotted or distributed using as basis the merits of individuals while at the same time
considering the best interest of the society. The system of distributing goods should
emphasize fairness in the way goods are allotted to people. Problems usually arise when a
society has limited amount of resources and wealth that fair allocation becomes a source of
conflict and debate. Some of the characteristic of

A. The Notion of Fair Distribution

Distributive justice is concerned with the fair allocation of resources among

diverse members of a community. Fair allocation typically takes into account the total
amount of goods to be distributed, the distributing procedure, and the pattern of
distribution that results.

In Global Distributive Justice, Armstrong distinguishes between distributive

justice generally and principles of distributive justice. Armstrong defines distributive
justice as the ways that the benefits and burdens of our lives are shared between
members of a society or community. Principles of distributive justice tell us how these
benefits and burdens ought to be shared or distributed.

Because societies have a limited amount of wealth and resources, the question
of how those benefits ought to be distributed frequently arises. The common answer
is that public assets should be distributed in a reasonable manner so that each
individual receives a "fair share." But this leaves open the question of what constitutes
a "fair share."

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 Various principles might determine of how goods are distributed. Equality,
equity, and need are among the most common criteria. If equality is regarded as the
ultimate criterion determining who gets what, goods will be distributed equally among
all persons. (In other words each person will get the same amount.) However, due to
differences in levels of need, this will not result in an equal outcome.

Another possibility is to proceed according to a principle of equity, and

distribute benefits in proportion to the individuals' contribution. Thus, those who make
a greater productive contribution to their group deserve to receive more benefits.
(Thus, in theory, people who work harder in more valuable jobs should earn more
money.) This sort of distribution is typically associated with an economic system where
there is equal opportunity to compete. In competitive systems, wealth or goods might
also be distributed according to effort or ability.

Or, we might distribute goods according to need, so that an equal outcome

results. Those who need more of a benefit or resource will receive more, as occurs
when colleges offer needs-based scholarships, or states provide welfare payments to
the poor.

Some suggest a system of competition that includes safety nets for those who
cannot compete. This sort of system combines the principle of equity with that of need.
It attempts to reward people for their productivity at the same time that it ensures
their basic needs are met.

Finally, we might distribute resources according to social utility, or what is in

the best interests of society as a whole. This is the argument that is frequently made
by high-paid executives, who not only argue that they deserve their high salaries
because of their contributions to their businesses, but they also argue that they are
the "job creators," thus paying them highly benefits society as a whole. Others,
however, think taxing them highly and using the income to provide services to the less
fortunate would be of greater overall benefit to the society.

B. Types of Distributive Justice

1. The Right of Necessity. Thomas Hobbes, a 16th century English Philosopher

believed that individuals have the right to whatever they need for self-
preservation. Those needs include the basic survival needs of food, water,
clothing and shelter

2. Equity of Resources. This characteristic of Distributive Justice states that

even if individuals receive the equal amount of resources, one person may still
be better off when physical health, intelligence and innate talents are taken
into consideration. In other words, the individual may attain a better status in
terms of wealth because of how he may make sure of this equally given
resource and improve it to make it more productive.

3. Welfare-based Principle of Distributive Justice. Since Distributive Justice

promotes equitable distribution of the many aspects of social existence. Just
distribution includes not only the benefits but also the burdens of the system
like: potential income and economic wealth as benefits and taxation, work
obligation, political power, education, housing, healthcare, military and police
services and community involvement as burdens.

4. Distributive Justice and Environmental Concerns. As a society that aims

to promote the common good, taking care of the environment is an obligation.
The increasing global population make sustainability of resources a worldwide

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 concern. Distributive Justice entails that people share environmental benefits
together with environmental risks and impacts. Thus, the environment is every
society’s concern.

C. Why Distributive Justice Matters

According to the theory of relative deprivation, a sense of injustice is aroused

when individuals come to believe that their outcome is not in balance with the
outcomes received by people like them in similar situations. When people have a sense
that they are at an unfair disadvantage relative to others, or that they have not
received their "fair share," they may wish to challenge the system that has given rise
to this state of affairs. This is especially likely to happen if a person or groups'
fundamental needs are not being met, or if there are large discrepancies between the
"haves" and the "have-nots." This is particularly apparent in both Europe and the
Middle East in 2013, but is also going on, to a lesser extent (and much less violently)
in the U.S. where the distribution of wealth is getting more and more unequal.

While it is clear to most people (at least in the US) that skin color or religion
should not be valid criteria of distribution, real-life experience suggests that such
factors often turn out to be quite significant. In the United States, as elsewhere, issues
of distributive justice are connected to concerns about systemic poverty and racism,
and questions about the fairness of affirmative action -- policies that grant preferential
treatment to particular racial or gender groups.

Societies in which resources are distributed unfairly can become quite prone to
social unrest. For example, "since the colonial period, unfair land distribution and the
prevailing agricultural economic system have been the prime causes of armed and civil
resistance in Guatemala." While national and international elites enjoy largely
unrestricted access to communal lands expropriated from the Maya, the majority of
Guatemalans live in poverty, on farms smaller than those required to feed the average
family. This sort of land distribution violates principles of equality, equity, and need,
and therefore generates conflict.

Redistribution of benefits can sometimes help to relieve tensions and allow for
a more stable society. However, redistribution always has losers, and they often
initiate a conflict of their own. This is apparent in the US, where opposition to
affirmative action has always been strong. Similar policies preferentially treating
Maylays and indigenous people in Malaysia is currently (2013) leading to tension and
conflict--though not violence, at least as of yet. Although always challenging, to the
extent that re-distribution can be enacted by the government through what is widely
perceived to be a legitimate decision making process, success is more likely to be
achieved. If the redistribution process is seen as illegitimate, renewed conflict is a
more likely outcome.

Balancing out gross inequalities of wealth might also be part of compensatory

justice after periods of war. During periods of postwar adjustment
and peacebuilding efforts, long-term economic policy must aim to achieve equity, or
balance in the distribution of income and wealth. Issues of distributive justice are in
this way central to any peacebuilding or reconstruction program. Such efforts to
ensure a just distribution of benefits following conflict are typically accompanied
by democratization efforts to ensure a more balanced distribution of power as well.

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 1.3. EGALITARIAN THEORY

John Rawls (1921-2002), an American Professor

of Philosophy at Harvard University proposed the
Theory of the Good as Justice with justice conceived
as fairness (Pecorino, n.d.). In his book entitled, A
Theory of Justice (1971), he made use of the ability
to reason that characterize all human beings to
come up with a Principle of the Good. The Max Min
Principle is the Principle of the Good. This principle
is stated as : Maximize the Liberties and
Minimize Inequalities.

“Maximize the liberty and freedom of all involved.

Do not restrict or deny the freedom and choice of
anyone involved in the situation. Minimize the harm
of the flight of the least well-off in the situation as
compared to those who are well-off. Do not make
matter worse for those already most disadvantage
in the situation.”

Liberties pertain to the opportunities that can be accorded to all human beings while
inequalities pertain to human differences that may lead to certain disadvantages. The goal of
Rawls’ theory was to propose a framework of social justice that would guide and assist
societies so that order may be achieved. In the Egalitarian Theory, people in the society are
free and equal, and harmoniously pursue their interests. Such society has a system that
assigns rights and duties and at the same time distributes benefits and burdens characteristic
of cooperation.

Rawls’ principle for moral choices include the Original Position behind a ‘Veil of Ignorance’.
This means that when individuals make a moral choice or chooses a principle of justice, they
should begin from a position of ignorance or not knowing who or where they stand in the
issue. Factors that affect moral decisions are gender, social status, level of intelligence and
race. This would eliminate any subjectivity or bias in making the moral decision. Further,
social contracts drawn up will ensure that no matter what physical, mental, economic or social
condition they will end up with-each will get a fair share of what they need to lead a minimally
good life. This is what Rawls call the Primary Goods, which includes: rights and liberties,
powers and opportunities, income and wealth, and conditions for self-respect (“John Rawls
and the Veil of Ignorance,”2013).

D. Rawls’ Theory of Justice proposed Two Principles (Pecorino, n.d.):

1. First Principle: Each person should have equal rights to the most extensive
basic liberties without intruding upon the liberties of others. This is the Principle
of Equal Liberty.

This principle emphasizes that each person who participates in a

practice has the right to be treated as an equal or not to be subject to distinction
or classification that may be created by the practice. The principle, however
does not rule out deviations (conditions that are different from expectations)
from equality if such deviations are justified.

When for instance, liberties interfere with each other, some liberties may be
limited and the people who have their liberties restricted must agree to the
imposition. For example:

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 Although people are free to use their videoke for as long as they want, this
freedom will interfere with our freedom to get a good night sleep. Thus, limiting
videoke time restricts their freedom and they must comply to the restriction.

2. Second Principle: Social and economic inequalities are to be arranged so that

they are:

• To the greatest benefits of the least advantaged. This is the Principle of

Difference. The idea of this principle is to arrange for a system of
distribution of resources which will differentially reward the socially
useful so long as it will always be to the advantage of the least
advantaged.
• Attached to offices and positions open to all under conditions of fair
equality of opportunity. This is the Principle of Equal Opportunity.

This second principle clarifies the type of deviation from the first
principle (of equality) that are allowed:

The principle permits inequalities only if it will benefit everyone. All

socially useful activities will be rewarded which will be rewarded which will
discourage those activities that are not (“Justice as Fairness,”2017).

For example:

In a society, not everyone can be medical doctors. The society also

needs teachers, engineers, farmers, religious ministers, street sweepers,
lawyers and politician.

Offices and positions that have benefits attached to them must be open
for all to acquire through fair competition.

For example:
People running for positions in government should undergo the same
screening to determine if they are qualified for the position.

The moral implication of Rawls’ theory are the constraints under which the
person can act reasonably. The main point is to try to move from equality to justice
through steps that rational people would be able to embrace or get used to. The moral
constraints imply that the person should acknowledge the principles of justice even if
it conflicts with self-interest and that these principles be applied impartially to all
(“Justice as Fairness,”2017).

1.4. JUSTICE AND FAIRNESS

Rawls’ theory of justice focuses on fairness which appears to be its central feature. For
fairness to be achieved in the rules of practice in the society, it should be acknowledged and
accepted by all concerned on the basis that they are legitimate. Mutual acceptance of the
rules of practice is what makes the rules fair. This acknowledgement of the parties involved
in the practice will ensure that the practice is binding and not forced.

The concept of ‘fair play’ results when there is compliance to the rules of practice. The
duty of fair play requires that people know the rules of practice and accept its benefits. It has
been known that some people would sacrifice self-interest as consequence of their strong
commitment to the rules. However, there are also people who would impose the rule on others
but not on themselves. Such people have no moral values.

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Examples:

A teacher who tells his students to avoid using their mobile phones during lecture, uses his
phone.

A parent who punishes her child for saying mean words utters mean words in various
situations.

A politician who campaigns for the environment engages in illegal logging.

The theory of John Rawls is the most plausible theory of justice because it does not
depend on emotions, upbringing, self-serving justice or class consciousness. How justice is
perceived differs from society to society. A good understanding of the concept of justice is
required for us to know how justice is applied in these societies and how it is valued. These
variations and the reasons for them will enlighten us on the kind of society they have and the
way in which their citizens relate to each other (“Justice as Fairness,”2017).

EXERCISES:

DIRECTION: Think about the questions below and provide your answer.

1. How does Rawls’ position in making moral choices conflict with that of Utilitarianism?
Explain your answer.

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

2. Recall a situation when you were taken advantage of and write what happened.

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

3. What thoughts did you have after the injustice?

_____________________________________________________________
_____________________________________________________________
_____________________________________________________________

4. What did you learn from the experience?

________________________________________________________
________________________________________________________

5. Explain Distributive Justice.

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

END OF TOPIC 1

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TOPIC 2: JUSTICE AND FAIRNESS: PROMOTING THE COMMON GOOD
CONTINUATION

LEARNING OBJECTIVES:

At the end of this topic, the students will be able to:

1. Differentiate Capitalism and Socialism;
2. Understand what Division of Labor is;
3. Explain Marx’s Model of Society; and
4. Have a thorough understanding of Marx’s Concept of Alienation.
NOTES:

2.1. CAPITALISM

A. Definition
Capitalism is an economic
system characterized by private
ownership of capital goods and
investment. Prices, production and the
distribution of goods are determined
mainly by competition in a free market.
A capital is a stock of accumulated
goods devoted to the production of
other goods.

Capitalism, also called free market economy or free enterprise

economy, economic system, dominant in the Western world since the breakup
of feudalism, in which most means of production are privately owned and production
is guided and income distributed largely through the operation of markets.

Adam Smith (1723-1790), a Scottish Economist and Philosopher, wrote a book

Wealth of Nations in 1776 which marked the beginning of economics and the capitalist
system. In his book, he believed that the use of wealth and its circulation through the
process of exchange are best determined by private individuals and not the
government in a social organization. Smith’s book has a huge impact on economic
thought up to the present. In his book he reasoned that the markets would work best
if left alone and promoted that little government intervention in the economy was best
(Macionis , 2012).

Economist witnessed the growth and development of societies during a period

in which capitalism was emerging and the industrial revolution was making huge
changes in societies. Because of this, economist changed framework of economics
from an analysis of the ruler’s personal economic gains to class-based economic gains.
Adam Smith, for example, determined the wealth of a nation based on the annual
national income, instead of the value of the ruler’s treasury. According to Smith, this
income is produced by labor applied to land and capital equipment. Once land and
capital equipment are appropriated by individuals, the national income is divided up
between laborers, landlords, and capitalists in the form of wages, rent and interest.

In addition, Smith views the pursuit of one’s interest is what is important and
is indifferent to what happens to ‘strangers’ in society that led to national security. He
further believed that free and mutually beneficial trade promotes general welfare
better than selfless sharing or charity. For Adam Smith, selfishness is natural in human
beings. The desire to barter or to exchange one thing for another is the essence of
trade.

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B. What does it mean to be capitalist? BY KIM KELLY, 2020

Individual capitalists are typically wealthy people who have a large amount of
capital (money or other financial assets) invested in business, and who benefit from
the system of capitalism by making increased profits and thereby adding to their
wealth. A capitalist nation is dominated by the free market, which is an economic
system in which both prices and production are dictated by corporations and private
companies in competition with one another, and places a heavy focus on private
property, economic growth, freedom of choice, and limited government intervention.
Generally, those to the right of the political spectrum tend to be pro-capitalist; those
on the left veer toward anti-capitalism.

C. How does capitalism impact people? BY KIM KELLY, 2020

The kind of impact that

capitalism has on your life
depends on whether you’re a
worker or a boss. For someone
who owns a company and
employs other workers, capitalism
may make sense: The more
profits your company brings in,
the more resources you have to
share with your workers, which
theoretically improves everyone’s
standard of living. It’s all based on
the principle of supply and
demand, and in capitalism, consumption is king. The problem is that many capitalist
bosses aren’t great at sharing the wealth, which is why one of the major critiques of
capitalism is that it is a huge driver of inequality, both social and economic.

Capitalism takes the position that “greed is good,” which its supporters say is
a positive thing — greed drives profits and profits drive innovation and product
development, which means there are more choices available for those who can afford
them. Its opponents say that capitalism is, by nature, exploitative, and leads to a
brutally divided society that tramples the working classes in favor of fattening the
rich’s wallets. The Occupy Wall Street movement, for example, began as an anti-
capitalist protest against “the 1%” — the richest of the rich of the capitalist class —
and asked why they are allowed to grow fat and happy while 20% of all American
children live in poverty.

D. Why do people support capitalism? BY KIM KELLY, 2020

Capitalism’s supporters believe in several key points: Economic freedom leads

to political freedom and having a state-owned means of production can lead to federal
overreach and authoritarianism. They view it as the only sensible way to organize a
society, insisting that alternatives like socialism, communism, or anarchism are
doomed to fail. As former British Prime-Minister Margaret Thatcher, whose pro-
capitalism stance is said to have devastated the British working class, once put it,
“There is no alternative.”

When asked to consider capitalism’s negative impact on the environment and

our shrinking natural resources, many say that those resources will only become more
valuable and able to generate more capital as they continue to diminish. They also
believe that the competition between companies benefit consumers by making
products more affordable, and that capitalism’s dog-eat-dog atmosphere encourages
people to work harder to achieve their dreams. They are likely to dismiss anti-

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capitalists’ concerns about inequality and oppression by saying that rich people are
rich because they are more productive than their poorer counterparts.

Placing central importance on the individual, rather than the collective, is a

classic hallmark of capitalism and is at the heart of the “pull yourself up by your
bootstraps” narrative that capitalists find so compelling.

E. Why do people oppose capitalism? BY KIM KELLY, 2020

Anti-capitalists view capitalism as an inhuman, anti-democratic, unsustainable,

deeply exploitative system that must be dismantled. They see it as inherently at odds
with democracy because of how capitalist bosses hold power over workers in the
workplace and the fact that, the more capital one accrues, the more power they have.
As German Communist philosopher and economist Karl Marx — perhaps the most
famous opponent of capitalism in history, who ironically enough helped to popularize
the term — wrote in his book Capital, Volume 1: A Critical Analysis of Capitalist
Production, “Just as man is governed, in religion, by the products of his own brain, so,
in capitalist production, he is governed by the products of his own hand.”

The essential anti-capitalist argument is that “the hallmark of capitalism is

poverty in the midst of plenty.” They say the immense suffering and violence that has
been forced upon the laboring classes, the ruthless emphasis on profits over people,
the proliferation of wage slavery — in which people have no choice but to sell their
labor, which we see in every industry from fast food to corporate office work — and
the social alienation.

Marx also emphasized the system’s capacity to dehumanize workers, writing

that capitalist methods of productivity “mutilate the laborer into a fragment of a man,
degrade him to the level of an appendage of a machine, destroy every remnant of
charm in his work and turn it into a hated toil.” As the looming threat of automation
and erosion of public health care puts more pressure on the working class, its
opponent’s worry that capitalism’s thirst for profit over everything else means that
those who sell their labor will be worked to death.

F. What is the difference between capitalism and socialism? BY KIM

KELLY, 2020

Capitalism and socialism are generally seen as polar opposites, and discussions
of either system are often framed as in opposition to the other. The modern idea of
socialism has roots in Greek philosopher Plato but emerged as a popular political idea
in the early 19th century among German radicals like Karl Marx and Friedrich Engels.
There are many forms of socialism, but at its core, socialism is an economic system in
which a whole community — not just bosses or private companies — control the means
of production equally. It assumes that people are naturally cooperative, instead of
competitive. The goal of socialism is an egalitarian society run by democratically
elected representatives for the benefit of all in accordance with a set of collectively
determined parameters; unlike under capitalism, industry and production is run by the
state, and the acquisition of private property is seen as counterproductive.

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 Capitalist critics of socialism believe that the system slows economic growth, rewards
worker laziness, and can stifle individual rights and free expression.

In a capitalist country, the focus is on profits over anything else; in a socialist

country, the public is seen to be more important, and social welfare is a major priority.
The United States, the U.K., and Germany are examples of modern capitalist countries.
Many other countries like Norway, Sweden, Canada, and the Netherlands incorporate
socialist ideas into their societies, as does the U.S. to some degree; for example,
universal health care and Social Security are both socialistic concepts.

2.2. DIVISION OF LABOR

Since members of a society have

diverse specializations, one job or
ability in which expertise had been
achieved allows one to participate in
the general Division of Labor that result
in the speed and efficiency of
production , thus the assembly line in
big factories.

Division of labor, the separation of

a work process into a number of tasks,
with each task performed by a separate
person or group of persons. It is most
often applied to systems of mass production and is one of the basic organizing principles of
the assembly line. Breaking down work into simple repetitive tasks eliminates unnecessary
motion and limits the handling of different tools and parts. The consequent reduction in
production time and the ability to replace craftsmen with lower-paid unskilled workers result
in lower production costs and a less expensive final product. Contrary to popular belief,
however, division of labor does not necessarily lead to a decrease in skills—known
as proletarianization—among the working population. The Scottish economist Adam
Smith saw this splitting of tasks as a key to economic progress by providing a cheaper and
more efficient means of producing goods.

The French scholar Émile Durkheim first used the phrase division of labour in a
sociological sense in his discussion of social evolution. Rather than viewing division of labour
as a consequence of a desire for material abundance, Durkheim stated that specialization
arose from changes in social structure caused by an assumed natural increase in the size and
density of population and a corresponding increase in competition for survival. Division of
labor functioned to keep societies from breaking apart under these conditions.

The intensive specialization in industrial societies—the refinement and simplification of

tasks (especially associated with a machine technology) so that a worker often produces only
a small part of a particular commodity—is not usually found in non-industrialized societies.
There is rarely a division of labor within an industry in non-literate communities, except
perhaps for the production of larger goods (such as houses or canoes); in these cases the
division is often a temporary one, and each worker is competent to perform other phases of
the task. There may be some specialization in types of products (e.g., one worker may
produce pottery for religious uses; another, pottery for ordinary uses), but each worker
usually performs all steps of the process.

A division of labor based on sex appears to be universal, but the form that this takes
varies widely across cultures. Divisions on the basis of age, clan affiliation, hereditary position,
or guild membership, as well as regional and craft specialization, are also found.

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 Adam Smith reasoned that capitalism, though selfish and based on individual
specialization unites human beings in achieving mutually beneficial enterprises through
cooperation. Capitalism further creates and discover jobs or employments that are most
suitable to the interest of a society thus, assuring national growth.

Through capitalism, Smith envisions “a merchant –oriented society where every

individual exists by exchanging or becoming a merchant, and the society grows to be what is
properly called a commercial society” (“Adam Smith and Capitalism,”2012).

On the downside, capitalism has the tendency to generate instability associated with
financial crisis, job insecurity and failure to include the disadvantaged.

2.3. SOCIALISM

Karl Heinrich Marx (1818-1883),

who was the proponent of socialism,
was born in Prussia (now
Germany).His education and life at
the universities strongly influenced
the way he perceived the world. Marx
wrote about his ideas and developed
his theory of historical materialism.
His written works were not published
until after his death. Marx founded
the Communist Correspondence
Committee and together with Engels
wrote the Communist Manifesto
which was published in 1848(Macionis, 2012).

When he was in London, Marx observed how its economy flourished. He noticed that
Great Britain’s economy is patterned after a system in which wealth was concentrated to only
a few people. These people (which he called the bourgeoisie) lived in luxury and privilege
while most of the people (which he called their workers/proletarians) lived in the slums and
labored for low wages. He also became aware of contradicting conditions in the economy: in
London where the economy was rich, many people are still poor Marx’s felt compassion for
the poor and he feels that something had to be done to eliminate the division in society. His
ideas reflect his dream of a new and just social order. This ‘inequality’ is seen by Marx as the
reason for the existence of social conflicts/class conflicts. The struggle between classes are
struggles over access and control of limited resources.

Marx’s believed that the economy system called capitalism turned a small part of the
population into capitalists. These capitalists were given the right to own and operate factories
and businesses to gain profit. Profit is gained when a product is sold for more than the cost
to produce it. This system, he believed, turn most of the populace into workers/’proletarians’
who exchange /sell their labor for wages. What capitalists do to earn high profits is to pay
workers low wages. Since profits and wages come from the same source, conflicts are bound
to result between the capitalists and the workers. The only way to end this conflict according
Marx is to abolish capitalism (Macionis, 2012).

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 2.4. MARX’S MODEL OF SOCIETY

In Karl Marx’s model of society, he argued that the institution, which is the economy,
dominates all other institutions and defines the kind of society that exists. Here, he made use
of materialism as his philosophical approach.

In materialism, production of goods and services tend to shape human experiences.

In the same way, all social institutions should operate to support the society’s economy.
According to Marx, it is the economy that is the real foundation of the society.

Marx further believes that people who work for a capitalists’ society are not aware of
how this system determines how the society should operate. Instead, they are led to believe
that social problems arise because of individual rather than societal shortcomings. He calls
this false consciousness. False consciousness according to Marx, deceives people by not
making them aware of the real cause of their
problems, which in this case is capitalism.

Social change according to Marxism

could only be brought about by conflict. This
change should take the form of ‘communism’
where the people commonly own and equally
share foods and other things they produced
(Macionis, 2012). In a communist society,
people do the same kind of workshare and own
the same kind of things. And since people are
the same, there are no class differences and
hence no class conflicts.

2.5. ALIENATION

Marx stated that capitalists sees workers

as only a source of labor. This produces in the
workers a feeling of isolation causing misery and
making them believe that they are powerless.
Workers soon begin to see themselves like
machines, doing routine tasks every day without
much thought or insight. This dehumanizes the
workers and worse they see themselves incapable
of doing anything to improve their condition.

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This is Marx’s concept of alienation. It may present itself in four ways:

1. Alienation from the act of working. Capitalism denies workers the capacity
to participate in business planning thus robbing them of the opportunity to
contribute inputs and express their potentials. They are thus sentenced to a life
of routine tasks just like machines.

2. Alienation from the products of work. All products produced by the workers
are not their own. They belong to the owners of the factories who sell it for
profit. What workers produce no matter how original belongs to the owners of
the factory? Workers are not acknowledged.

3. Alienation from other workers. Capitalism fosters competition. Workers

instead of gaining companionship and camaraderie compete instead of
cooperating to achieve common goals.

4. Alienation from Human Potential. According to Marx, capitalism fails to

develop the person. Working in big factories becomes a task rather than a way
to develop the human being. It fails to tap the best qualities in the workers and
dehumanizes them.

Marx stated that the only way to abolish capitalism is to remake society (Macionis,
2012).He imagined a system of production that would take its place. This system should
provide for all the social needs of the people in the society. He called this system, “socialism”.
Although he believed this change would not be easy, Marx said that with all the frustrations
of the proletarians, it will eventually occur. After the death of Karl Marx, his ideology of a
‘classless theory’ lived on. He is still considered as one of the most controversial figures in the
west. Marxism gained momentum during the first half of the 20th century. The dream of a
classless society, however, ended before the 20th century ended and countries who adhered
to the communist ideology eventually rejected it and changed to an economy with private
property rights and a free market system.

Alienation in modern society means that an individual has no control over his life. Even
in feudal societies, a person controlled the manner of his labor as to when and how it was
carried out. But why, then, does the modern working class not rise up and rebel? (Indeed,
Marx predicted that this would be the ultimate outcome and collapse of capitalism.)

EXERCISES:

DIRECTIONS: Read the statements below. Write the answers on the blanks provided.

________________1. This is an economic system characterized by private ownership of

goods and investment.
________________2. He is the proponent of Socialism.
________________3. The separation of a work into a number of tasks, with each task
performed by a separate person of group of persons.
________________4. A stock of accumulated goods devoted to the production of other
goods.
________________5. According to him, the pursuit of one’s interest is what is important and
is indifference to what happens to what happens to ‘strangers’ in society that led to national
security.

END OF TOPIC 2

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TOPIC 3: TAXATION

LEARNING OBJECTIVES:

At the end of this topic, the students will be able to:

1. Define Taxation;
2. Understand the Ethics of Tax Collection; and
3. Appreciate the importance of Ethics in Tax Collection.

NOTES:

3.1. DEFINITION OF TAXATION

In our study of distributive justice, we

learned that equal distribution in society pertains not
only to the benefits that may be gained but also the
burdens that should be shared by its citizens. One of
the burdens that is considered a reality are the dues
that we have to pay to government in the form of
taxes.

A tax is defined as a compulsory or enforced

monetary contribution that is imposed by the
government on the activities, expenditure, income,
occupation, privilege, and property, of individuals
and organizations, using the power of taxation (Definition of Tax,” n.d.). The taxes are the
reasons for the existence of government and therefore for a government to prevail, taxes
need to be collected.

Taxation is a means for governments to

finance their expenses by imposing charges on its
citizens and business organizations. It can also be
used by government to reinforce and limit certain
economic decisions (Definition of Taxation,” n.d.).
The power to tax is the means used by
government to distribute the operations cost for all
its public needs among those who are privileged to
enjoy its benefits but must also bear its burden.
The theory is that taxes are imposed on persons,
properties and rights for the support of
government in exchange for the general
advantages and protection which the government provides to the taxpayers, their properties
and rights. The basis of the power to tax rests on the reciprocal duties of protection and
support between the state and its citizens (taxpayers).

Thus, taxes are imposed for two reasons:

• It is a means to raise revenues (money collected for public use) for the use
and support of government to enable it to carry out its functions.
• It is a means to promote general welfare, social and economic development
of a country and its people.

TAXPAYERS

In taxation, taxpayers are classified into different categories, each classification has
different obligations to the government.

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 Some taxpayers may be exempt from income tax but others are required to pay tax
even on their income from foreign countries. Furthermore, different taxpayers have different
sets of requirements to submit when transacting with government agencies.

A. Classification of Individual Taxpayers.

1. Resident Citizens.

A citizen of the Philippines residing therein. Under the 1987 Constitution, the
following are citizens of the Philippines.

• Those who are citizens of the Philippines at the time of the adoption of this
Constitution;
• Those whose fathers or mothers are citizens of the Philippines;
• Those born before January 17, 1973, of Filipino mothers, who elect Philippine
citizenship upon reaching the age of majority; and
• Those who are naturalized in accordance with the law.

2. Non-resident Citizen.

• A citizen of the Philippines whose physical presence abroad is with a definite

intention to reside therein – to the satisfaction of the Commissioner of Internal
Revenue;
• A citizen of the Philippines who leaves the Philippines during the taxable year to
reside abroad, either as an immigrant or for employment on a permanent basis. A
good example would be Overseas Contract Workers (OCW) or Overseas Filipino
Workers (OFW) who were issued an overseas employment permit. For purposes of
income tax, a seaman is considered an OCW;
• A citizen of the Philippines who works and derives income from abroad and whose
employment thereat requires him to be physically present abroad most of the time
during the taxable year. “Most of the time” means at least 183 days;
• A citizen who has been previously considered as a non-resident citizen and who
arrives in the Philippines at any time during the taxable year to reside permanently
in the Philippines shall likewise be treated as a non- resident citizen for the taxable
year with respect to his income derived from sources abroad until the date of his
arrival in the Philippines. So, if the taxpayer, who is previously considered a non-
resident citizen arrived in the Philippines on July 1, 2016 with the intention of
residing permanently in the Philippines, he/she shall be considered a non-resident
citizen for his income from January 1 to June 30, 2016 (prior to his date of arrival)
and a resident citizen for the rest of the year.

3. Resident Alien.

• An alien who lives in the Philippines with no definite intention as to his stay (floating
intention);

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 • One who comes to the Philippines for a definite purpose which in its nature would
require an extended stay and to that end makes his home temporarily in the
Philippines;
• An alien who has acquired a residence in the Philippines and retains his status as
such until he abandons the same and actually departs from the Philippines.

4. Non-resident Alien (NRA).

• An alien who comes to the Philippines for a definite purpose which in its nature may
be promptly accomplished;
• One who may either be a: (a) NRA engaged in a trade or business (NRAETB) in the
Philippines or (b) NRA not engaged in trade or business (NRANETB) in the
Philippines. A NRA who shall come to the Philippines and stay for an aggregate of
more than 180 days shall be deemed a NRAETB.

B. Classification of Corporate Taxpayers.

1. Domestic Corporation.

A domestic corporation is a corporation created and organized under the law of the
Philippines.

2. Foreign Corporation.

Foreign corporations are those which are created and organized under foreign laws:

• Resident – having a permanent establishment/branch in the Philippines, acquiring

residency for tax purposes;
• Non-resident – no permanent establishment in the Philippines; not regularly
engaged in trade or business in the Philippines.

In summary, only resident citizens and domestic corporations are required to pay
taxes on both their Philippine and Foreign sourced incomes. Other entities are only obligated
to pay taxes on their income from the Philippines.

What is Tax Evasion?

Tax evasion occurs when a person or

an organization illegally takes purposeful steps
to avoid paying a tax liability. A criminal
offense under federal and state statutes, tax
evasion is considered fraud. Violators can be
charged with a felony for tax evasion.

Deeper Definition

There is some ambiguity as to what is considered tax evasion, but certain actions
clearly fall under this umbrella. These include:

• Falsifying Bureau of Internal Revenue (BIR) financial forms

• Underreporting income
• Compensating employees in cash
• Using a fake social security number
• Falsifying business income and/or expenses
• Claiming a nonexistent dependent (e.g., a child)

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 • Using multiple financial ledgers
• Underreporting cash tips (typically done by waiters and waitresses)
• Failing to file returns

There is a distinction between tax evasion and tax avoidance; only the latter is legal.
Tax avoidance, or using tax law to pay the least amount of taxes possible, is encouraged. In
many cases, the tax code offers various tax credits, exemptions and deductions that may be
used to reduce or offset taxable income.

3.2. ETHICS OF TAX COLLECTION

The morality of taxation has been supported by Utilitarianism, Virtue Ethics, and
Egalitarian Theory. The rationale for collecting taxes is for the people to support the
government in its task of promoting and ensuring the common good. Hence, government
should make sure that the benefits from the taxes collected are shared equally by all citizens.

For Utilitarianism, the most important economic goal of the government is to make
sure that the goods and services (especially the basic services) are made available to enable
every citizen to have a decent life thus, promoting the greatest good. It is also expected for
government to find ways to make sure that the benefits of tax collection are distributed
throughout the country for citizens to enjoy thus, for the greatest number. The revenues
collected from taxpayers and how government uses it is a way to achieve redistribution of
resources to ensure that each citizen gets some benefits (Baron, 2012)

For Virtue Ethics, moderate taxes imposed by

the government allow for the exercise of several
virtues. Moderate taxes mean higher take home pay
which encourages taxpayers to develop other talents.
Higher take home pay also achieved when the tax
rate is moderate to low. This allows the person to
save more for what is needed thus making his goal
of independence achievable (Baron, 2012).

For Rawls’ egalitarian theory, the difference principle supports the imposition of taxes
especially on the well off. This would ensure that equality in the form of benefits received
from taxes are redistributed to the least well off.

Through taxation, redistribution of wealth can result in equal benefits by transferring

money from the rich or well-off to the least well-off in the form of services. In addition,
imposing higher taxes on the rich, ensures that government can provide the same services
to everyone (rich and poor). Thus, through taxation and responsible government spending
the common good is promoted and ensured.

Ethic is very important in taxation in terms of equality. If any amendment is being

made related to paying of the tax, in this situation professional have to use their skills,

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knowledge, experience as well as they have also to make a decision within the code of ethic,
like as they also have to realize the ability of the person to pay the tax.

ETHICS FOR LEGISLATORS:

As previously mentioned that tax takes an important role in the economy and if in the
tax system if the basic principles like accountability, equality, integrity is missing then the tax
system would not be good and as tax system become weak it will ultimately effect on the
economy.

There must be the primary reason for collection of the tax that tax is collected for the
purpose of raising revenue for the public services. Legislator must concern that they must ask
from the taxpayer about their ability to pay the tax.

FOUR CANONS OF TAXATION

1. Canons of equity: This principle is used for social and economic justice to the people,
tax should be collected from every one according to their ability to pay these taxes.
2. Canons of certainty: everyone should have known in advance about the taxes, that
how much amount he/she has to pay, at what time, in which manner person have to
pay. Every individual should follow the canons of certainty. And it is beneficial for both
taxpayer and government.
3. Canons of convenience: the timing and tax payment should convenient to the
taxpayer.
4. Canons of economy: the tax should be collected greater than cost so that it benefit
to government and administer.

ETHICS FOR TAXPAYERS:

Ethics is set out for the taxpayers which they should follow which means they must
maintain honesty and taxpayers must comply with the rules made by higher authorities. So
there are some approaches of tax compliance. Firstly, Utilitarianism which is normative ethics
holding that the proper course of action is the one that maximizes utility.

Secondly, Deontology, which is described as “duty” or “obligation” or “rule”-based

ethics, because rules “bind you to your duty. For them there are some duties such duty
includes respect to other people’s property rights.

In last, Virtue ethics, focus less on lying in any particular instance and instead consider
what a decision to tell a lie or not tell a lie said about one’s character and moral behavior.

ETHICS FOR ADMINISTRATORS:

Federal Board of Revenue has the following power

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 • To asses’ taxes (including best judgment)
• To collect revenue
• To seize property
• To attach bank account
• To commence legal (criminal / civil) proceedings against taxpayers.

So as the FBR has multiple power so it is moral responsibility of tax administrators not
to involve in unethical practices like;

• Conflict of interest
• Accepting gifts
• Not to involve in corruption
• Don’t take bribe

ETHICS FOR TAX PRACTITIONERS:

A tax practitioner one who completes tax returns on behalf of third parties fora fee.
There are five fundamentals of ethics for tax practitioners.

• Integrity
• Objectivity
• Professional competencies and due care
• Confidentiality
• Professional Behavior

Integrity: Professional in every areas of business relationship must be straightforward and

be honest in every situation during the course of business.
Objectivity: There should not be any conflict of interest or any undue influence of another
to override professional or business judgment. For example for FBR, legislators or
practitioners, there objectivity must be to be the fair in making any professional judgment.
Professional Competence and Due Care: FBR or legislator must follow their applicable
standard and act diligently during making any kind of decision. Practitioner must maintain
their knowledge and their skills at the level which the client or employer will receive competent
services.
Confidentiality: Professional must respect the information that is provide by the clients and
that must be confidential and professional does not disclose the information to any third party.
Professional Behavior: Professional behavior must comply with the relevant laws and
regulation, FBR, Practitioner, taxpayer or legislator must avoid those activities that negatively
effect on the profession.

Tax practitioners should be honest and should have fair business dealing. He/she
should not allow biases and conflict of interest. Tax practitioners should have enough skills,
and knowledge so client can receive competitive services. Tax practitioners should not disclose
its client information to anybody. Tax practitioners should comply with laws and regulation.

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EXERCISES
DIRECTIONS: Read the statements below. Write the answers on the blanks provided.

___________1. This is an enforced contribution that is imposed by the government and

applies to persons, properties and rights.
___________2. A means for government to finance their expenses by imposing charges on
its citizens and business organizations.
___________3. It is beneficial for both taxpayer and government.
___________4. This principle is used for social and economic justice to the people, tax should
be collected from every one according to their ability to pay these taxes.
___________5. It occurs when a person or an organization illegally takes purposeful steps to
avoid paying a tax liability.

END OF TOPIC 3

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TOPIC 4: THE CHALLENGES OF PLURALISM AND FUNDAMENTALISM

LEARNING OBJECTIVES:

At the end of this topic, the students will be able to:

1. Define pluralism;
2. Define Globalization;
3. Appreciate the role of Religion in Ethics; and
4. Understand the Challenges of Fillennials.

NOTES:

4.1. GLOBALIZATION AND PLURALISM: NEW CHALLENGES

TO ETHICS

People in the world are changing much faster now than in the previous centuries.
The idea of people interconnectedness which before is considered a mystical experience, is
now a technological reality. Globalization has made this “shared consciousness” through the
internet possible. Now we can communicate our thoughts not by deep meditation but
through any mobile device with a WiFi feature that connects to people all over the world via
the internet. Such is the power of Globalization.

Globalization is defined as a process

that involves interaction among people of
different nations. The goal of globalization is
primarily an economic one that is driven by
international trade and investment and aided
by information technology (What is
Globalization,” n.d.). The process of
globalization has impacts on culture, the
environment, political systems, economics,
and on the well-being of man in all societies
around the world.

When cultures meet (i.e. through social media) thoughts and ideas converge making
people aware of the different cultural views related to issues that affect our lives and the
world where we live in. As we struggle to understand and ultimately accept other people’s
views, though they may be different from our own, the world becomes small. This widens
awareness affects important aspect of our lives. Globalization unites us with people of
different societies and we become global citizens through cultural exchanges, social media
interaction and contacts.

As we global citizens, we experience the overwhelming influx of information from

people of diverse cultures. Then, we realize that not only are people different, they also think
and view right and wrong differently. This is known as pluralism.

Pluralism is a concept that indicates that there are more than two realities or beliefs.
That reality consists of many different views and ideas particularly about morality.
In ethics, moral pluralism is the belief that there can be diverse or conflicting views of morality
with each view worthy of understanding and respect.

In this era of globalization, we are

made more aware of the existence of views
about morality that greatly differs from our
own. To be considered global citizens, we
should keep an open mind when confronted
with diverse moral views. This means
analyzing the moral issue from different moral
perspective before a decision is made and an
action undertaken (“Moral Pluralism,”n.d.).

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 However, this is easier said than done. Pluralists believe that issues concerning
morality are complex thus, no single philosophical approach or theory will provide all the
answers. We have studied several theories about right and wrong and each one may conflict
with the moral norms of a culture. Does this mean that there is no way to decide on a moral
course of action that is globally acceptable? We hope not.

The challenge for ethical decisions now becomes global. Universal morality is still
present, but the ethical concern is how to make people of different cultures aware of the
moral issues so that united by globalization, moral choices translates to universal moral
values. Moral norms in societies that pose a challenge to universal values are on:

• The Status of Women and other Gender Issues

• The Status of Children and the Elderly and how they are valued
• Business Practices, Loyalty and Work Ethics
• The Treatment of Animals
• Privacy and Community
• Religion and Beliefs

Moral pluralism takes the ‘middle ground,’ i.e. between moral absolutism and moral
relativism. The former proposes that, there is only one right answer to a moral issue and
the latter, that there is no wrong answer to any moral issue. These are two extremes that is
avoided by moral pluralism (“Moral Pluralism,”n.d.). At the end, it is still up to us. We can
consider all the frameworks of morality: virtues, duties and rights and consequences when
we make moral judgments or come up with moral decisions. Ultimately, it is us who will
decide what kind of morality we want to have and what kind of world we want to live in. our
moral choices define us and if we want moral change, the change should begin with us.

4.2. CHALLENGES OF FILLENNIALS

Fillennials are the Filipino version of

millennials. According to Time Magazine, millennials
are people born from 1980-2000. These young
people are presently in the college level or already
part of the working class (Valeriano, 2016). The
term ‘millennials’ was coined particularly for the
young people of the west. But through
globalization, it appears that people from the same
birth years applied the term to themselves, hence
in the Philippines, the fillennials.

In our local version, the fillennials share the same general characteristics as their
foreign counterparts, they: are social dependent, love to ‘selfie,’ have the latest apps, watch
the latest TV series, and are into the latest hits. Also, they do not read the newspaper but
rely on Google for the news and use Waze or Google Maps for direction, they love to try out
the latest technology, love to travel, and they take pictures of their food. Their identities in
social media often differs from what they are in real life (Valeriano, 2016).

How do these fillennials handle the

impact of globalization? Based on observation,
they seem to be handling it well, from how they
involved themselves in political and social
issues and their heightened awareness of global
issues. They are also observed to know more
about what is happening around the world in
real time and ahead of the early evening news.

The power of information and how it may affect these young minds should not be
taken for granted. Filipino family values should still be emphasized, and a great deal of
responsibility should be ingrained in their minds every time they go online. The challenge of

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globalization and pluralism should be dealt with not only by the fillennials but also by the
adults in the environment who are aware of how the internet can affect feelings, thoughts
and moral decisions. The fillennials should be taught to be more careful on how they
conduct themselves online. But greater responsibility rests on the parents, teachers and
community who are supposed to know better. These young global citizens should have in
the hearts and minds enough conviction to not be swayed by the negative impact of
globalization and though keeping an open mind stands on the side of universal moral
values.

The convergence of cultures in social media, expose these fillennials to a hosts of

issues that may cause them to judge actions swiftly based only on their emotions and
limited knowledge about the issues involve. Though being part of the “in” group and
needing to belong is important, being responsible entails knowing more so that a moral
judgment may be made later or more appropriately to not make any moral judgment at all.
Cultures differ, people differ and the situations which gave rise to different moral issues are
sensitive enough to warrant careful consideration and not swift judgments.

Keeping an open mind about cultural diversity is important but this does not mean
that we have to sacrifice acquired moral values, nor does it mean blindly accepting an act
because a certain culture condones it. It simply means respecting cultures and developing a
deeper understanding of the ethics of the moral act/issue.

4.3. THE RELIGIOUS RESPONSE: THE ROLE OF RELIGION IN

ETHICS

A religion is that aspect of culture defined as an organized system of beliefs supported

by dogmas and expressed through rituals and ceremonies that are used to worship a god or
a group of gods. Ethics encompasses morality or the rightness and wrongness of acts that
applies to all rational beings. Religion and ethics have a common goal-the happiness of human
beings.

Religion fulfills in man the need for

answers to questions about life’s purpose,
sufferings and destiny. Religion also offers
guidance about good and bad choices and
right and wrong actions. Thus, in religious
beliefs there is morality. However, according
to the latest data, there are 4200 religions in
the world with the three greatest Abrahamic
religions being Christianity, Islam and
Judaism ("List of Religions and Spiritual
Traditions,” n.d.).

History will attest religions seemingly guiding human actions, may makes us think
about the many versions of religious morality and the wants that are yet to be fought because
of them.

Although right and wrong/good and bad are part of the teachings found in all religious
beliefs, still it is a wonder why there so many religions? Not to mention the goods and the
religious doctrines. Does it mean that the definition of rightness and wrongness are
interpreted by each belief does. Religious tenets and practices vary a lot in these religions
and people’s lives had been loss to defend them. It is how the sacred books (i.e. Bible, Quran
and Torah) are interpreted that resulted in what are believed to be “just” actions, i.e. fighting,
killing and dying for religious beliefs.

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 This is where religion and ethics take
different paths. Like moral relativism,
religious fanaticism and extremists’ beliefs fail
to respect universal moral values in achieving
happiness. Based on the frameworks of
ethical thought, religion, instead of reinforcing
universal moral values, twists beliefs in ways
that would make it appear that it is their god
and their religion that inspires them to
decapitate, torture and burn those who
believe differently. But such actions are wrong. We believe that it is human arrogance,
hypocrisy and hatred that allow killing innocents and destroying cultural heritage. These are
acts of men, men who thinks they know more than their God. They insult or curtail religious
choice is a violation of the universal human right of religious freedom.

Religious beliefs are generally based on the Golden Rule: ”Do unto others as you would
wish them to do unto you.” This is the basic ethic that guides all religions (Mintz, 2012). With
this rule, happiness will be achieved. Below are the versions of the Golden Rule found in the
three Abrahamic religions:

All things whatsoever ye would that

men should do to you, do ye so to them;
CHRISTIANITY for this is the law and the prophets.

MATTHEW 7:1

No one of you is a believer until he

ISLAM desires for his brother that which he
desires for himself.

SUNNAH

What is hateful to you, do not do to your

fellowmen. This is the entire law; all the
JUDAISM rest is commentary.

Talmud, Shabbat 3id

Religions does play a part in morality. But its role should be to guide people towards
the right path and not to create confusion and conflict. The interpretations of religious
doctrines should be made by men with greater respect for the universal moral values that
aim to foster peace and unity among human beings. After all, the goal of all religious beliefs
is to elevate the status of man as a being, capable of achieving happiness in harmony with
others.

CULTURAL IDENTITY

Religion plays a crucial role for a person in giving a cultural identity. Each religion has
festivals, traditions, mythologies which form a part of the tangible and intangible heritage of
the country. Thus, religion contributes in order to protect this heritage and also adds to the
diversity in the country.

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VALUES

Religion helps in creating an ethical

framework and also a regulator for values in day
to day life. This particular approach helps in
character building of a person. In other words,
Religion acts as an agency of socialization. Thus,
religion helps in building values like love, empathy,
respect, and harmony.

SPIRITUAL CONNECT

People are always on the quest of fulfilling

the economic and material pursuits in today’s
world. It is the religion which plays a crucial role
in establishing our connection to the divine and
developing the belief that there is a supreme
energy that acts as a regulator in our day to day
lives. Thus, the components of prayer, chants,
hymns, etc. creates the spiritual bond.

Exercises

DIRECTION: Answer the following questions:

1. Explain Globalization.
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 _____________________________________________________________________
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2. What do you think is your pivotal role as a fillenial in the society?

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3. Do you often rely on your religious beliefs when faced with moral decisions? Does it
work out for you? Explain.
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4. Is religious fanaticism dangerous? Explain your answer and support with examples
from current events.

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5. On the space below paste/glue at least two pictures that show the negative effects of
diversities of religion.

END OF TOPIC 4

REFERENCES

BOOKS

Eristain, T. et.al, (2003). Art: Perception and Appreciation. Goodwill Trading Co., Inc.

Boongaling, C.C. et.al, (2018). Art Appreciation. Mutya Publishing House. Inc.

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Gazzingan, L. et.al, (2018). Ethics. Panday-Lahi Publishing House, Inc.

INTERNET SOURCES

https://www.tutorialspoint.com/what-is-the-importance-of-religion-in-our-
lives#:~:text=Religion%20helps%20in%20creating%20an,empathy%2C%20respect%2C%
20and%20harmony.

https://www.google.com/search?q=ISIS+trail+of+terror&sxsrf=ALeKk03zbO-NWwe-
4ow2Urch7UqW0J5YrA:1620370531521&source=lnms&tbm=isch&sa=X&ved=2ahUKEwjd_b
3P_rbwAhWPdXAKHS_2BzcQ_AUoAXoECAEQAw&biw=1366&bih=657#imgrc=r4cSnOvvWTs
OzM&imgdii=1gv3pr6xgGceeM

https://filipiknow.net/types-of-taxpayer-in-the-philippines/

https://www.bankrate.com/glossary/t/tax-evasion/

https://sciencepost.org/importance-of-ethics-in-tax-
evasion/#:~:text=ETHICS%20FOR%20LEGISLATORS%3A&text=Th
ere%20must%20be%20the%20primary,ability%20to%20pay%20t
he%20tax.&text=And%20it%20is%20beneficial%20for%20both%
20taxpayer%20and%20government.

https://www.scu.edu/ethics/ethics-resources/ethical-decision-making/justice-and-fairness/

https://www.beyondintractability.org/essay/distributive_justice

https://plato.stanford.edu/entries/rawls/#JusFaiJusWitLibSoc

END OF FINALS MODULE

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