Ethics Finals Exam Paper

**THE EARLY PHILOSOPHERS AND THEIR WORKS** **LESSON 1: THE EARLY PHILOSOPHERS** **Aristotle on Ethics** - **Nicomachean Ethics** - inquiry into the best life for human beings to live - The life of human flourishing or happiness (eudaimonia) is the best life - Aristo...

**THE EARLY PHILOSOPHERS AND THEIR WORKS** **LESSON 1: THE EARLY PHILOSOPHERS** **Aristotle on Ethics** - **Nicomachean Ethics** - inquiry into the best life for human beings to live - The life of human flourishing or happiness (eudaimonia) is the best life - Aristotle considers happiness to be an activity [--- a way of living one's life.] - **Happiness** - practice of virtue or excellence (arete), and so it is important to know the **two types of virtue**; ***character virtu**e*, the discussion of which makes up the bulk of the Ethics, and ***intellectual virtue***. - **Character excellence** - comes about through habit -- one habituates oneself to character excellence by knowingly practicing virtues. To be clear, it is possible to perform an excellent action accidentally or without knowledge, but doing so would not make for an excellent person - arrives at the idea that "*the activity of the soul in accordance with virtue*" is the best life for human beings through the "[human function]" argument. - *human beings have a function or work ([ergon]) to perform, then we can know that performing that function well will result in the best sort of life*. - this is an argument by **analogy**. The function of the human being is *[logos or reason]*, and the more thoroughly one lives the life of reason, the happier one's life will be (Kraut, 2014). - **Ex. of character virtues:** - courage, temperance, liberality, and magnanimity - **3 types of friendship:** - **friendship of excellence** - based upon virtue, and each friend enjoys and contemplates the excellence of his/ her friend. - contemplating a friend's virtue will help us in the practice of virtue for ourselves - least changeable and most lasting form of friendship. - **friendship of pleasure** - **friendship of utility** - **lite of theoria or contemplation** - most divine life, since one comes closest to the pure activity of thought - most self-sufficient life since one can think even when one is alone. - One contemplates one's knowledge of unchanging things. - For Aristotle, the contemplation of unchanging things is an activity full of wonder. Seeking knowledge might be good, but it is done for the sake of a greater end, namely having knowledge and contemplating what one knows. - The Greek word t**heoria** is rooted in a verb for *[seeing]*, hence our word "**theatre**." So, in contemplation or theorizing, one comes face to face with what one knows - **Telos** - derived from the Greek word for "*[end]*", "*[purpose]*", or "*[goal]*." - end or purpose, in a fairly constrained sense used by philosophers such as Aristotle. - root of the term "**teleology**". - study of purposiveness, or the study of objects with a view to their aims, purposes, or intentions. - figures centrally in Aristotle's biology and in his theory of causes. - central to nearly all philosophical theories of history, such as those of Hegel and Mark. *"The Ethics does not end at its apparent peak, identifying perfect happiness with the life devoted to theoria; instead it goes on to introduce the need for a study of legislation, on the grounds that it is not sufficient only to know about virtue, but one should try to put that knowledge to use."* **St. Thomas Aquinas on Virtue** (1225-1274) - broad account of virtues as excellence or perfections of the various human powers formally echoes Aristotle, both with regard to the nature the nature of virtue and many specific virtues. - [moral philosophy] involves a merger of at least two apparently disparate traditions: ***Aristotelian eudaimonism*** and ***Christian theology*.** - follows Aristotle in thinking that an act is good or bad depending on whether it contributes to or deters us from our proper human end -- the telos or final goal at which all human actions aim. - **Two Specific Powers Of The Generic Sensitive Appetite** - **concupiscent** - inclines one toward what is suitable and away from what is harmful to human bodily life - **irascible** - inclines one toward resisting those things that attack human bodily life - **The Two-fold Distinction of Happiness** - **Natural Virtues** - pertains to the happiness of this life that is "proportionate" to human nature. - **Intellectual Virtues** - perfect the intellect and confer an aptness for the good work of the intellect which is the apprehension of truth. - **Moral Virtues** - habits that perfect the various powers concerned with human appetites, including rational appetite, conferring upon them an aptness for the right use of those appetites - Examples of natural virtues: - **Prudence** - intellectual virtue since it bears upon the goal of truth in the good ordering of action - **Justice** - virtue of the rational appetite or will - **Courage** - Pertains to irascible apetite - **Temperance** - pertains to concupiscent apetite - **Theological Values** - pertains to the beatitudo that is not proportionate to human nature, the supernatural life with God. - pertains to Faith, Hope, and Love. - bear upon eternal beattitude and are simply infused by God's gift or grace. - cannot be acquired by human effort - **Infused natural virtues** - spring from Charity as its effects, and thus bear upon its object, which is the love of God and the love of neighbor in God. - natural virtues cannot be acquired by human effort, although they may be strengthened by it - **Acquired natural virtues** - corresponding virtues that can be acquired by human effort without the gift of divine grace. - actual acquisition by human effort very difficult due to the influence of sin - **Misericordia** - virtue that pertains to suffering with others and acting to alleviate their suffering - looks like Justice because [it bears upon the good of another], yet it is different from Justice because it [springs from the natural friendship that all human beings bear to one anothe]r, and requires that one take upon oneself the sufferings of other human beings. **KANT ON GOOD WILL AND RIGHTS: Exploring Foundations of Morality and Justice** **Immanuel Kant** (April 11, 1724 -- February 12, 1804) - German philosopher, enrolled at the University of Konigsberg - Studies theology, math, and physics - **Thoughts on the True Estimation of Living Forces (1747)** - first philosophical work - believed the only thing good without qualification is a good will - **Good Will** - acts out of a sense of moral obligation or duty - determined by the moral law - **Moral Actions** - motivated by reason, not by desired consequences - **Moral Law** - universal and absolute, binding on all rational beings - constraint on our natural desires, leading to imperatives and duties - believed that a legitimate government guarantees our natural right to freedom - **Rights** - Essential for a functioning political society - **Principles of Righteous Laws:** - **Liberty** - Freedom of every member of society - **Equality** - Equal status of every member of society as a subject - **Independence** - Autonomy of every member of the commonwealth as a citizen - Distinguished between right and virtue - **Right** - Concerns outer freedom - Focuses on action's themselves, regardless of the agent's motive - **Virtue** - Concerns inner freedom - Recognized the rights of individuals within a universal state of humanity - Focused on the right of hospitality, allowing individuals to travel and engage in commerce **RIGHTS** - Entitlement or justified claim to a certain kind of positive and negative treatment from others, to support from others or non-interference from others - Every individual in the community is morally permitted - Belong to individuals, and no organization has any rights not directly derived from those of its members as individual - Important conditions of social life without which no person can generally realize his best self **NATURE OF RIGHTS** (Laski, 1935) 1. Rights are the **[basic social conditions]** offered to the individual who is an indispensable member of a society; 2. Rights enable man to **[fully enhance his personality]**; to achieve his best self ('those social conditions without which no man can seek to be his best self); 3. Rights are **[inherently social]** because they are never against social welfare; the rights do not exist before the emergence of society; they are those fundamental necessities that which are very much social; 4. The state plays the role of **[recognizing and protecting the rights]** by providing for the full maintenance and observance of the rights; 5. Rights are **[never absolute]**, the nature and extent for the fulfillment of the rights are relative; as long men endeavor for the upliftment and betterment of the conditions of life, rights continue to serve as means for the satisfaction and gratification of individual's needs; so there can be no rights which are absolute in nature because absolute rights are a contradiction in terms; 6. Rights are dynamic in nature because the essence and contents of rights vary according to the change in place, time and conditions **KINDS OF RIGHTS** 1. **Natural Rights** - right to life, right to liberty, and right to property - parts of human nature and reason - **John Locke** - Claimed that [men are naturally free and equa]l as part of the justification for understanding legitimate political government as the result of a social contract where people in the state of nature conditionally transfer some of their rights to the government in order to better ensure the stable, comfortable enjoyment of their lives, liberty, and property 2. **Moral Rights** - Based on human consciousness; Supported by moral force and human mind - Based on human sense of goodness and justice - Not assisted by the force of law; Sanctions behind are sense of goodness and public opinion - [If any person disrupts any moral right, no legal action can be taken against him] - include rules of good conduct, courtesy and of moral behavior - natural, equal, inalienable, universal 3. **Legal Rights** - Accepted and enforced by the state - Can be enforced against individuals and also against the government - Equally available to all the citizens - Created, can be unequal, alienable, local **LESSON 2: THE CATEGORICAL IMPERATIVES AND UTILITARIANISM** **Categorical Imperative** (Kant) - moral law that is unconditional or absolute for all agents, the validity or claim of which does not depend on any ulterior motive or end - *["Act only according to that maxim by which you can at the same time will that it should become a universal law"]* - objective, rationally necessary and unconditional principle that we must always follow despite any natural desires or inclinations we may have to the contrary - **3 formulations**: - **Formula of the Law of Nature** - insists that we should act '[only according to the maxim]' which could be universalize a principle without contradiction. - **Formula of End in Itself** - ensures that you never treat others or oneself '[merely as a means but always as an end']. To use someone merely as a means to some other end is to exploit their rationality, and we should value everyone as rational beings. - **Formula of the Kingdom of Ends** - asks for us to '[act as if a legislating member in the universal **Kingdom of Ends'**] - world in which everyone acts from categorical imperatives, and although we may not live in this world, we must act as if we are - we must act on the assumption that everyone will follow the rules you make through your actions. If the intended action passes each of the formulation it is a categorical imperative and thus is not only right, but a moral obligation. **UTILITARIANISM** - philosophy that focuses on evaluating actions, laws, policies, and decisions based on their consequences. - type of **consequentialism**, meaning the rightness or wrongness of an action is determined by results it produces - goal is to ***[choose options that maximize overall happiness or pleasure and minimize pain]***, benefitting the greatest number of people - holds that [***happiness and pleasure*** are inherently valuable, while pain and suffering are inherently bad] - **purpose of morality**, to make life better by increasing good things (happiness) and decreasing bad things (pain) - opposes moral systems based on customs or commands from leaders or supernatural beings, focusing instead on improving human life **Jeremy Bentham** - first to systemically explain utilitarianism - believed that [actions and laws should be judged by whether they promote happiness or cause pain] - influenced by earlier thinkers like Hobbes and Hume - believed that [humans are driven by pleasure and pain], and that good actions or laws should increase happiness - **Laws**, should change with society, and actions are only wrong if they result in harm, or unhappiness - did not see liberty or autonomy as inherently good but as useful in achieving good outcomes **John Stuart Mill** - follower of Bentham, agreed with utilitarianism but made some changes - some pleasures (like intellectual ones) are better than others (like physical ones) - **[emotions like guilt and remorse play a big role in guiding our actions]** - human feelings of **justice and sympathy** help shape moral actions - used utilitarianism to advocate for things like women's rights and free speech, believing that *increasing happiness should guide social policy* - **virtue (good character) is important for a good life** and promotes overall happiness **FRAMEWORK AND PRINCIPLES BEHIND MORAL DISPOSITION** **Civil Obligation** -- whatever can be demanded on the ground of Law **Duty** - as moral grounds are to be observed - frequently used frequently used of legal relationships **Legal Duties** -- perfect, must be done and have an external necessity **Moral Duties** -- imperfect, depend on subjective will **Law** -- leaves the disposition out of consideration **Morality** -- concerned essentially with the intention and demands that the deed should be done out of simple regard for Duty **RIGHTEOUSNESS AND EQUALITY** **Justice** - action in accordance with the requirements of some law - about overriding principles - applying laws and rules correctly to ensure that people receive what they deserve, whether it\'s protection, punishment, or reward. - Most fundamental principle \"**equals should be treated equally and unequal unequally**.\" - In its contemporary form, it is sometimes expressed as follows: \"[Individuals should be treated the same, unless they differ in ways that are relevant to the situation in which they are involved].\" **PRINCIPLES (Wolff, 1977):** 1. Each person is to have an equal right to the most extensive\ total system of equal basic liberties compatible with a similar\ system of liberty for all - mainly concerned with **distribution of rights and liberties**, the basic liberties of citizens are the political liberty to vote and run for office, freedom of speech and assembly, liberty of conscience, freedom of personal property and freedom from arbitrary arrest. However, it is a matter of some debate whether freedom of contract can be inferred to be included among\ these basic liberties. - **the greatest equal liberty principle**. 2. Social and economic inequalities are to be arranged\ so that they are both: a. to the greatest benefit of the\ least advantaged, consistent with the just savings\ principle (**the difference principle and the final addendum**), and b. attached to offices and positions open\ to all under conditions of fair equality of opportunity (**the equal opportunity**) **Fairness** - about how those principles are applied to a specific set of circumstances or a particular situation - concerned with actions, processes, and consequences, that are morally right, honorable, and equitable treating everyone equally and without bias, ensuring that\ everyone gets the same opportunities and support **PRINCIPLES:** - Treat all people equitably based on their merits and abilities and handle all essentially similar situations similarly and with consistency - Make all decisions on appropriate criteria, without undue favoritism or improper prejudice. - Never blame or punish people for what they did not do, and appropriately - Promptly and voluntarily correct personal and institutional mistakes and improprieties. - Not take unfair advantage of people\'s mistakes or ignorance. - Fully consider the rights, interests, and perspectives of all stakeholders, approach judgments with open-minded impartiality (setting aside prejudices and predispositions), conscientiously gather and verify facts, provide critical stakeholders with an opportunity to explain or clarify, and carefully evaluate the information. **KINDS OF JUSTICE** 1. **Distributive Justice** - extent to which society\'s institutions ensure that benefits and burdens are distributed among society\'s members in ways that are fair and just - another form of egalitarianism that addresses life outcomes and the allocation of valuable things such as income, wealth, and other goods. - Civil rights movements reject certain types of social and political discrimination and demand that people be treated equally. 2. **Retributive or Corrective Justice** - extent to which punishments are fair and just - 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 3. **Compensatory Justice** - 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 - kind of justice that was at stake in the **brown lung hearings**, those who testified at the hearings claimed that the owners of the cotton mills where workers had been injured should compensate the workers whose health had been ruined by conditions at the mills **John Rawls** - foundations of justice can be traced to the notions of social stability, interdependence, and equal dignity - 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 - members of a community, depend on each other, and they will retain their social unity only to the extent that their institutions are just. **LESSON 2: POLITICAL DOCTRINES** **Equal justice** - usually taken to mean "equal access to justice," which in turn is taken to mean access to law. **EGALITARIANISM** - word came from the French word "*[égal]*" from *[égalitaire]*, meaning "[equal" or "level]" which also came from the Latin word [*aequalitas* ]meaning \"[equality].\" The equivalent term, \"[equalitarian]," dates from the late 18th century - trend of thought in political philosophy - **Favors equality of some sort**: people should get the same, or be treated the same, or be treated as equals, in some respect - [people should be treated as equals, should treat one another as equals, should relate as equals, or enjoy an equality of social status of some sort. ] - **Egalitarian doctrines** tend to rest on the background idea that all human persons are equal in fundamental worth or moral status. - One source of this thought is the Christian notion that God loves all human souls equally. - [**protean doctrine**,] because there are several types of equality or ways in which people might be treated the same, or might relate as equals, that might be thought desirable - term "**egalitarian**" is often used to refer to a position that favors a greater degree of equality of income and wealth across persons than currently exists (in modern democratic societies) - has to do both with how people are treated with distributive justice (political philosophy) - [belief that all humans share an essence or quality that makes them equal] - Every form is [cosmopolitan and inclusive]. - based on a theory of universal human commonality and because such universal human qualities are difficult to define, their essence is often unspecified by egalitarian thinkers **TYPES OF EGALITARIANISM** 1. **Economic** - Often known as **Material Egalitarianism** - where the participants of society are of equal standing, having equal access to all economic resources (economic power, wealth, and contribution). - Founding principle of various forms of socialism. 2. **Moral** - Equality is central to justice, that all individuals are entitled to equal respect, and that all human persons are equal in fundamental worth or moral status. 3. **Legal** - Each individual is subject to the same laws with no special privileges and no legal protection. - This is where the testimony of every person is counted with the same weight. 4. **Political** - Members of society are of equal standing in the allocation of political power or influence, fair processes, and fair treatment. - Founding principle of most forms of democracy. 5. **Luck** - Aims to reduce the impact of luck on people's lives and compensate those who experience undeserved misfortune. - stands that the arbitrary factors should not affect equality. - has two faces that aim to distinguish: - **Brute luck** - result of events wherein a person could not make an influence upon it (genes, unforeseeable events, or being struck by a bolt of lightning) - **Conscious options (Option Luck)** - consequence of deliberate and calculated gambles (such as winning the lottery or buying a stock that rises in value) 6. **Gender** - Otherwise known as **Zygarchy** - form of society in which power is shared equally between men and women. - can also be applied in the family structure where power is shared equally by both parents. 7. **Racial** - also called as **Racial Equality**. - absence of racial segregation (the separation of different racial groups in daily life, whether mandated by law or through social norms) 8. **Opportunity** - Sometimes called as **Asset-based Egalitarianism** - Equality is possible by a redistribution of resources, usually in the form of a capital grant (an idea which has been around since Thomas Paine (1737-1809)) 9. **Christian** - Holds that all people are equal before God and in Christ, and specifically teaches gender role in Christian church leadership and in marriage **SOCIALISM** (SOCIALIST JUSTICE) - Take equality to be the ultimate political ideal. - In the **Communists Manifesto** (1848), Karl Marx (1818-1883) and **Friedrich Engels** (1820-1895) maintain that the abolition of bourgeois property and bourgeois family structure is a necessary first requirement for building a society that accords with the political ideal of equality. - **Karl Marx** - provides a much more positive\ account of what is required to build a\ society based upon the political ideal of\ equality - claims that the distribution of social goods\ must conform, at least initially, to the principle\ from each according to his/her ability, to each\ according to his/her contribution. - populist economic and political systems based on the public ownership (also known as collective or common ownership) of the means of productions - mantra is \"*[From each according to his ability, to each according to his contribution]*.\" - Basic nature of people is cooperative - all legal production and distribution decisions are made by the government, and individuals rely on the state of everything from food to health care. The government determines output and pricing levels of these goods and services. - contend that shared ownership of resources and central planning provide a more equal distribution of goods and services, and a more equitable society - developed in opposition to the excesses and abuses to liberal individualism and capitalism - most famous early socialist thinkers were Robert Owen, Henri de Saint-Simon, Karl Marx, and **Vladimir Lenin** (expounded on the ideas of earlier socialist and helped bring socialist planning to the national level after the [1917 Bolshevik Revolution in Russia]) - **market socialism or democratic socialism** - many modern socialist adjusted to a highly regulatory and redistributive system **ADVANTAGES:** 1. Workers are no longer exploited, since they own the means of production. All profits are spread equitable among all workers according to his/her contribution. The cooperative system realize that even those who can\'t work must have their basic needs met, for the good of the whole. 2. The systems eliminate poverty. 3. Everyone has equal access to health care and education. No one is discriminated against 4. Everyone works at what one is best at and what one enjoys. If society needs jobs to be done that no one wants, it offers higher compensation to make it worthwhile 5. Natural resources are preserve for the good of the whole **DISADVANTAGES:** 1. It relies on the cooperative nature of humans to\ work. It negates those within society who are competitive, not cooperative. Competitive people tend to seek ways to overthrow and disrupt society for their own gain 2. It doesn\'t reward people for being entrepreneurial and competitive. As such, it won\'t be as innovative as a capitalistic society 3. The government set up to represent the masses may abuse its position and claim power for itself **CAPITALISM** - economic system where private entities own the factors of production - **four factors** - entrepreneurship - capital goods - natural resources - labor - The owners of capital goods, natural resources, and entrepreneurship exercise control through companies. The individual owns his or her labor. The only exception is slavery, where someone else owns a person\'s labor. Although illegal throughout the entire world, slavery is still widely practiced - also called [free market economy or free enterprise economy], [economic system] - dominant in the Western world since the breakup of feudalism, in which most of the means of production are privately owned and production is guided and income distributed largely through the operation of markets **CHARACTERISTICS:** 1. **Two-class System** - Historically a capitalist society was characterized by the split between two classes of individuals -- the **capitalist class**, which [owns the means for producing and distributing good]s (the owners) and the **working class**, who [sell their labor to the capitalist class in exchange for wages]. - economy is run by the individuals (or corporations) who own and operate Companies and make decisions as to the use of resources. - **division of labor** - allows for specialization, typically occurring through education and training, further breaking down the two class system into sub-classes (e.g., the middle class) 2. **Profit Motive** - Companies exist to make a profit - motive for all companies to make and sell goods and services only for profits - Companies do not exist solely to satisfy people\'s needs. - Even though some goods or services may satisfy needs, they will only be available if the people have the resources to pay for them. 3. **Minimal Government Intervention** - Capitalist societies believe markets should be left alone to operate without government intervention. - a purely capitalist society would allow the markets to set prices based on demand and supply for the purpose of making profits 4. **Competition** - True capitalism needs a competitive market - monopolies exist, and instead of the market setting the prices, the [seller is the price setter], which is against the conditions of capitalism 5. **Willingness to Change** - ability to adapt and change. **ADVANTAGES:** - results in the best products for the best prices - intrinsic reward for innovation. **DISADVANTAGES:** - doesn\'t provide for those who lack competitive skills - requires government policies that value the family unit - does not promote equality of opportunity - Society will never benefit from their valuable skills - ignores external costs, such as pollution and climate change **CAPITALISM AND PRIVATE PROPERTY** **John Locke\'s theory of homesteading** - human beings claim ownership through mixing their labor with unclaimed resources. Once owned, the only legitimate means of transferring property are through trade, gifts, inheritance or wages **Private property** - promotes efficiency by giving the owner of resources an incentive to maximize its value. The more valuable a resource, the more trading power it provides the owner. - In a **capitalist system**, the person who owns property is entitled to [any value associated with the property]. - **Tragedy of commons** - When property is not privately owned, but shared by the public, a market failure can emerge **TAX AVOIDANCE AND TAX EVASION** **Tax Evasion** - use by the taxpayer of illegal or fraudulent means to defeat or lessen the payment of tax. - known as \"**tax dodging**\". - punishable by law, subjecting the tax payer to civil and criminal liabilities. - involves knowingly misreporting the facts - But purposefully under-reporting income or claiming deductions you\'re not entitled to receive **Tax Avoidance** - often called **tax planning**, - use by taxpayers of legally permissible alternative tax rates methods of assessing taxable property or income, in order to avoid or reduce tax liability - taxpayer uses a tax saving device or means sanctioned or allowed by law. - \"**tax minimization**\". - Does not involve concealing information or lying - involves structuring business transactions to ensure that less tax is payable than one might otherwise expect - works through compliance with the precise letter of the law, not through breaking the law. **Tax** - comes from the Latin word *[taxare]* but the Romans were not the first civilization to impose taxes on their citizens - **Regressive** - affect poor people more than wealthy people and as progressive if they affect wealthy people more than poor people - **Progressive** - wealthy people were easier to tax and the taxes would weaken their ability to raise their own armies **BENEFITS OF PAYING TAXES:** - used to pay for the services that government provide to communities in a modern society - ensure that everyone in a community enjoys the services provided by the government **BASIC PRINCIPLES OF A SOUND TAX SYSTEM** 1. **Focal Adequacy** - source of revenue should be sufficient to address the demands of public expenditure. 2. **Equality or theoretical justice** - tax burden should be proportionate to the taxpayer\'s ability to pay 3. **Administrative feasibility** - tax should be capable of convenience, just and effective administration. **ESSENTIAL CHARACTERISTICS OF TAXATION** 1. **It is an enforced contribution** - All citizens are required to pay their taxes. Failure to do so is subjected to penalty provided by law. 2. **It is generally payable in money** - Payments of checks, promissory note or in kind are not accepted. The taxpayer must pay their taxes in terms of prevailing currency. 3. **It is proportionate in character** - Collection of taxes is based upon the income and the property of the taxpayer. The higher the income, the higher the tax and the lesser the income, the lesser the tax. 4. **It is levied on persons, property or property rights** - A person who receives an income based on skills and practice of profession are required to pay their taxes. He is also taxed based on acquired properties deemed as taxable 5. **It is levied by the state, which has jurisdiction over the person or property** - In **real property taxation**, the rule is: \"*[the place or state where the property subject to tax is located has authority and jurisdiction to impose tax]* - In **movable property**, the rule is: \"*[mobilia sequntur personan]*,\" a Latin phrase which means \"[movables follow the law person].\" 6. **It is levied by the legislative branch of the state** - There must be a law enacted by Congress before assessment and collection may be implemented. The power of taxation may be delegated by Congress to local governant units subject to conditions and terms prescribed by law. 7. **It is levied for public purposes. It is intended to raise revenue for public purposes.** - It is considered for public purpose if the proceeds thereof are used for the support of the government, or for the welfare of the community.