Taxes are closely related to the functioning of the state. From the moral and social point of view, it should always be directed towards the common good. Implementing this principle, the state supports the improvement of citizens’ welfare. Provides them with collected taxes their services, such as internal and external security, education, culture, infrastructure, social services and others. The formation of fair tax system and the mechanism of budgetary resources also has great importance because of the importance of the whole (...) economy. In addition, the state’s fiscal system applies to every citizen as a taxpayer. Therefore, this issue also has important ethical dimension of individuality. The article focuses on these issues, emphasizing an ethical perspective the following three issues: (1) The social context of contemporary reflections on the obligations to the state, (2) the state and its goals, and (3) the moral aspects of the duty to pay taxes. (shrink)

The Catholic Church’s Social Teaching dealing with mankind is interested in the person and their way of progressing in the world. As John Paul II stated, Catholic Social Teaching “belongs [...] to the field [...] of theology, particularly moral theology” (SRS 41; CA 55). Polish moralists in the area of social moral theological studies undertake the issue of economic-social life, and in particular its anthropological dimension. Moral reflections from the theological point of view allow for an integral grasping of the (...) involvement of the person in the life of society. The goal of the presented report is to show an integral concept of the person as the fundamental dimension of social-economic life. The principle source of this work is comprised of views presented on the given topic by the nation’s moralists during over a dozen lately held yearly meetings of the Section of Polish Moral Theologians. The contents of the report are divided into three parts: (1) the integrated vision of the person as the principle element of evaluating the social-economic order; (2) threats to the human person in the context of contemporary social-political life and (3) pointing to ways of overcoming these threats. (shrink)

From the beginning of the 1990s, a considerable interest in business ethics has been observed in Poland. It seems that the heritage of Polish researchers concerned with this academic discipline is already rich enough, and at the same time so diverse that it is worth making an attempt to systematize it, deepening and naming appropriate principle methods of grasping business ethics in Poland. The carried-out analyses allowed determining the following leading methods in the formal aspect: first, the metaethics of business (...) ethics; second, business ethics grasped in the framework of various modifications of normative ethics (most often, deontology, utilitarianism, ethics of virtue and ethics of responsibility; on the other hand, it has been noticed that there is a complete lack of clear references to personalistic ethics); third, business ethics performed as etiology (descriptive ethics) in economic life. (shrink)