Corporate tax culture and changes in the tax loyalty of the population: the pandemic effect

The problems of evasive tax behavior of large corporations are considered. It is shown that tax optimization, being a legal strategy, does not correspond to society’s ideas about honest tax behavior, since it is one of the factors of the growth of economic and social inequality. It is noted that during the Covid-19 coronavirus pandemic, this inequality deepened, causing a decrease in the loyalty of the population to the state’s distribution policy. The payment by economic entities of a «fair» (provided for by law) amount of tax by the public is considered as their action for the benefit of society, a manifestation of the moral position and social responsibility on the part of the company’s management. The directions for the formation of the corporate tax culture are proposed.

Apriorism as the Basis of Spirituality in the Philosophical Heritage of Europe and Russia: An Ethical Aspect

Статья призвана определить значение нравственного компонента априорности в философском наследии И. Канта, В. С. Соловьева и М. Шелера и выявить потенциал соответствующих концепций в аспекте совершения нравственного выбора. Исследование основано на трудах перечисленных мыслителей и результатах научных изысканий современных философов. Для каждой из рассмотренных концепций установлено значение чистых априорных категорий и чувственного опыта в нравственном выборе. Эволюция осмысления априорных форм в европейском и отечественном философском наследии заключалась в движении от кантовского формализма к пониманию априорности как целостной установки, определяющей предпочтение человеком одних ценностей другим. Подчеркнута актуальность проанализированных произведений философского наследия для современной моральной практики. Моральный выбор должен осуществляться личностью, нравственно-априорные основания которой актуализируются посредством чувственно-эмоционального переживания этических ценностей. The article aims to establish the meaning of the moral component of apriorism in the philosophical heritage of Immanuel Kant, Vladimir Solovyov, and Мax Scheler, and to determine the possibility of using appropriate conceptions when choosing the moral position of a person in modern culture. The research material was writings by the mentioned thinkers and research analysing their heritage by modern scholars. The methodology is based on the principles of philosophical comparative studies and an axiological approach, which allowed comparing the values and ideas inherent in the conceptions of the three philosophers. The author examines Kant’s heritage in the aspect of the analysis of ideas related to a priori forms and pays special attention to Kant’s theses related to the practical activities of a person as basic apriorism and the importance of moral law in this activity. The author next turns to the philosophical heritage of Solovyov and identifies his views on the elements of an ethical nature that make up the ontological basis of the philosopher’s personality. She further analyses works by Scheler, which allowed comparing his view with Kant’s ethical ideas by the criterion of revealing a person’s attitude to the surrounding world. The value of pure a priori categories and sensory experience in moral choice is established for each of the considered conceptions. The author concludes that the comprehension of the meaning of a priori forms in the European and domestic philosophical heritage during almost three centuries demonstrates a sufficiently clear evolution based on Kant’s formal law of duty, which later received a critical assessment in the works of Russian and foreign thinkers. The main content of this evolution was a departure from Kant’s formalism towards understanding apriorism as a holistic attitude, which determines a person’s preference for some values to others and thus contributes to the formation of a hierarchy of personal values. The three thinkers emphasised the importance of apriorism and a priori forms as fundamental foundations of human morality; however, the philosophical meaning and specific characteristics of the forms changed noticeably throughout the three centuries. Based on her research, the author emphasises the relevance of the examined works for modern moral practice. The individual must be not only a subject of cognitive activity but also a person, whose moral and a priori foundations are actualised through the sensual and emotional experience of ethical values.

The Need and Desire for Inclusive Universities: A Perspective from Development Studies

In recent times there has been sustained momentum to address inequalities within university faculties and improve the diversity of students. Also, in response to historical and current social injustices, universities have sought to decolonize curricula. These progressive movements have had particular significance for departments focused on development studies and related subjects because the need to be inclusive is not only the right thing to do from a moral position, but also because to be exclusive is fundamentally challenging to the conceptualization and philosophy of the discipline. Development is a contested term but addressing inequality and working towards social justice are common themes found across most definitions. This commentary provides a critical insight into the importance of inclusive universities as gatekeepers to equitable knowledge production and the development of future professionals. To play their part in addressing the challenges posed by a globalized world, universities need to be proactive in ensuring that they become fully and meaningfully inclusive. While all university departments would benefit from becoming more inclusive, departments focused on development must be the pioneers leading the way, as inclusivity is relevant to the delivery of development studies, as well as emerging as an important discourse within the discipline that continues to evolve. This commentary will explore how and why in an increasingly interconnected global society, the need for universities to leave no one behind, and challenge hegemonic and unequal structures has never been greater.

Development of Moral Immunity among Students

In the modern conditions of the massive impact on the consciousness of the young generation of multidirectional social factors and influences, the development of moral immunity among students becomes of increased importance. The article notes insufficient development of this problem in modern psychological and pedagogical science. The authors offer their own approach to the interpretation of the concept of “moral immunity” as a special personal neoformation that performs the functions of providing psychological resistance to negative factors that can disrupt the normal course of development and socialization of an individual, as well as creating the basis for the formation of a stable moral position in relation to other people and oneself. In the structure of moral immunity, the value, sensory and moral components are distinguished. Based on the material of an empirical study of students with different professional orientation, it is shown that the last two components are characterized by a certain mismatch of their manifestations. The article reveals some areas of work with students that ensure the development of their moral immunity in the educational environment of the university.

Who Was John Sampson Really Protecting?

Begun in 1888, the Gypsy Lore Society (GLS) set out to describe and preserve Welsh Kale Romani customs, culture and language. Leaders in this effort were John Sampson, Francis Hindes Groome and Dora Yates, among others who took on the role of ethnographers, anthropologists and linguists. This paper raises the question, “Who Was John Sampson Really Protecting?” It is answered through an extensive examination of documented sources: birth records, census records, newspaper articles, Gypsy Lore Society Journals, academics on racism, and modern-day ethnography and anthropological practices. As well as family history; the archived memory of a Wood family member. It is premised on these facts – that John Sampson’s ethics, methods and emotional investment ignores the context and inhumane impact of his study, namely the everyday lives and voices of his subject matter. His goal was heavily influenced by the works of Charles Darwin and intellectualbaggage of the history of the world seen through British eyes; simply as a straight line from cultures to possess the deep roots of civilization itself. The purer and more hidden the better. The method used by John Sampson was to capture as much of the Welsh Kale culture and language by embedding himself in one family – the Wood family who he proclaimed spoke the “pure” Romanus language of the Abram Wood tribe of North Wales. His published work on this is The Dialect of the Gypsies of Wales: Being the Older Form of British Romani Preserved in the Speech of the Clan of Abram Wood” (1926). Against this intellectual stronghold fortressed inside a racially superior monolith, the story of Edward Wood, John Roberts and their extended family is told. Ethically however, his project also raises serious questions about the dichotomy of singling out the Wood family from others who also spoke Welsh Kale Romanus but were excluded from John Sampson’s studies. He and the GLS recast the Wood family in romantic Victorian terms to use as props with which to stage their inventions in widely published articles to a gullible audience. In this paper, the moral position taken is one of noncompliance with the Romanized recasting and politicizing of the “Pure” Gypsy that local authorities used as policy to rationalize the separation of families and force them into housing right up to the 1970s. What is called today, “Scientific Racism”. Concluding with the ways we are dealing with the intergenerational trauma and the collateral damage done to these Welsh Kale families. Asserting, our own voices and legacy have earned us a rightful place in the wider collective as we commit to standing together in our ethnicity, diversity, and authenticity with all Roma.

The influence of the multicultural educational environment on the formation of students’ moral position

Introduction. The modern educational environment in universities (including pedagogical ones) is both mono- and multicultural in nature, which involves students’ understanding of the unity and diversity of cultures. One of the conditions for the formation of individual moral position as an indicator of the spiritual-moral development of students – future teachers is the multicultural environment of a university. The purpose of the article is to study the influence of the multicultural environment on the formation of students’ moral position in the context of intercultural interaction. Materials and methods. The study involved two groups of students of the Voronezh State Pedagogical University (N = 95) in mono- and multicultural environments. A set of methods was used: “Diagnostics of Benevolence” questionnaire (according to the Campbell scale); value questionnaire by Schwartz; “Diagnostics of Individual Socio-Psychological Attitudes in the Motivational Sphere” by Potemkina; “Scale of Emotional Response” by Mehrabian and Epstein; “Questionnaire DUMEOLP – Diagnostics of the Level of Moral and Ethical Responsibility of the Personality” by Tymoshchuk. A statistical method – a nonparametric Mann-Whitney U test – was also used. Results. It was shown that students studying in a multicultural environment have more developed indicators of moral position, such as emotional response (U = 74.88, p ≤ 0.01), the level of benevolence (U = 5.82, p ≤ 0.05), the value of universalism (U = 4.46, p ≤ 0.01), as well as a less pronounced focus on selfishness (U = 3.24, p ≤ 0.01). The organization of communication and the peculiarities of presenting educational information determine the level of intercultural dialogue and the formation of more pronounced indicators of moral position. Conclusion. In accordance with the results obtained, it is proposed to create a program of psychological-pedagogical support for the formation of students’ moral position in the multicultural environment of a university.

Ajakan rasis dan membatalkan budaya di Twitter: Keterbatasan kemampuan platform untuk mendefinisikan masalah keadilan sosial

leading to its coverage in mainstream media outlets. It had the characteristics, labelled at the time by critics, of ‘cancel culture’, where there were calls for sackings and boycotts. This analysis demonstrates that there should be caution in regard to how social media platforms such as Twitter are able to lead in such matters of social justice. The paper shows how its affordances can work against coherent and careful discussion, fostering fast, simplified, contradictory commentary, where individual tweets load a range of different concerns onto a specific instance. In this particular case, this results in an individualization of racism, which therefore becomes decontextualized and depoliticized. While those tweeting revel in and enjoy their shared moral position, actual endemic structural racism in society remains invisible, and they misrepresent, arguably, the key question that this racist outburst raises.

IS IT POSSIBLE TO REANIMATE THE RUSSIAN IDEA?

It is the description of change the sense of Russian idea under the influence of neoliberal transformation of Russia. The Russian idea was understood as all-around everybody will have much wealth because of freedom market relations. Voucher and MMM - are two parts of new Russian idea, realization of which was coincide with destruction of Soviet Union as superpower. It was the aim of western strategy. Neoliberal policy did not take into account the west conception of world order with the ruling role of united states. Russia was the main obstacle on this way. The adequate evaluation of neoliberal policy was the true way of understanding real sense of Russian idea as self-defense of Russian civilization, the unity of humanity and escape it from self-destruction. The essay opens the discussion about Russia as simbol of «backword» and west as the simbol of «Progress», and «Slavophiles» and «Westerners», position of Lev Tolstoy moral position and Max Weberʼs war against Lev Tolstoy. The new understanding of Russian idea was considered in context of global changes and victories of Red Army in great war with Nazism, becoming soviet union as superpower. The Russian idea gave the new life to the conception of the Third Rome with the new understanding of perspectives contemporary evolution of civilization.