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The level of tax revenue that has continued to decline from year to year, especially since the Covid-19 pandemic has become a special concern for the tax sector. Therefore, the tax authorities must know important factors that can motivate taxpayers to be able to fulfill their tax obligations so that tax revenues can continue to be increased. Taxpayers differ in their motivation to pay taxes, including due to the element of coercion such as sanctions, commitment to the life principles they have and the satisfaction of perceived services, and voluntarily knowing that paying taxes is their obligation. The purpose of this study was to determine the effect of tax knowledge, tax services, tax penalties and moral obligations on the motivation to pay taxes (Empirical Study of Personal Taxpayers at KPP Pratama Ilir Barat Palembang). There is a significant influence between tax knowledge and moral obligation on the motivation of individual taxpayers to pay taxes. This is because taxpayers who know the importance of taxes and their functions for the welfare of society, as well as the moral encouragement possessed by taxpayers can motivate them to fulfill their tax obligations. There is no significant effect between tax sanctions and tax services on the motivation of individual taxpayers to pay taxes. This is due to the still weak enforcement of legal sanctions and the unfair treatment felt by taxpayers so that they can avoid taxes and do not need to pay taxes. Future research on this topic can be developed by adding research variables; such as e-filling systems, tax audits and tax rates and other variables that may affect the motivation to pay taxes. Future research can also expand the research sample by increasing the number of respondents in order to represent the population accurately and more deeply using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.

Introduction: Edmund D. Pellegrino, one of the leading representatives of virtue ethics in medicine, after a deep analysis of different concepts of medical ethics and bioethics, with their weaknesses and limitations, proposes the return to Aristotelian teleology. In his numerous works devoted to the philosophy of medicine, he makes comprehensively developed and well-presented assumptions and postulates on ethics in medical practice. Strongly embedded in the concept of human nature, referring to the Hippocratic heritage, Thomism and Christian values, theory of ethics is an extremely interesting proposition and seems well suited to the challenges of modern medicine. Objective: The aim of the article is to present a general outline of philosophical assumptions underlying Edmund D. Pellegrino’s medical ethics concept. This outstanding philosopher of medicine, whose contribution to the development of this scientific field is impressive, focuses mainly on a detailed description and indication of sources of medicine and doctor’s moral duties. Conclusions: The work will briefly present fundamental issues for his concept of medical ethics: the nature of medicine and the nature of the doctor–patient relationship, as well as the concept of a good/virtuous? person. Additionally, factors shaping the relationship between a doctor and a sick person, such as the act of medicine, the act of profession and the fact of illness, will also be covered. These factors play a significant role in understanding the nature of the doctor–patient relationship and allow to accurately determine the telos of medicine.

Introduction: The ethics of treatment virtues is currently one of the major ethical trends that enjoys great interest, especially among representatives of medical professions. Medical education is mainly based on character training i.e. preparing students for fulfilling determined roles and attitudes. It is based to exemplarism, mentoring and underlines the importance of master– student relations. A characteristic feature of these types of professions is the fidelity to ethos and moral values cultivated for hundreds of years. Objective: The aim of this article is to present the role of compassion virtue in the work of medical professionals and to provide examples of applying knowledge from this field to clinical and educational practice. Conclusions: The theory of virtues applied to the field of medical ethics allowing for the creation of a catalogue of moral dispositions necessary for adequate fulfilment of professional duties by health care providers. One of the most favoured virtues is that of compassion. This moral disposition is considered, by some theoreticians of the medical and nursing principles, a key and fundamental attribute of a good doctor and nurse. The virtue of compassion due to its typical components i.e. the moral and intellectual dimension, ensures the realization of the goal of medical profession, as well as expectations and needs of a specific patient, undergoing the treatment process. The fully developed virtue of compassion helps to maintain the balance between overprotection and excessive identification with the patient's fate and lack of empathy and formalism. That way the virtue of compassion allows for pursuing medical goals by fulfilling all standards and guidelines in a caring and empathetic way.

The article represents an overview of general tendencies in interaction between the notions of rationality and morality, and their influence on the foundations of economic coordination. Firstly, two main directions of evolution of rationality model are considered: the theory of perspectives of D. Kahneman and A. Tverski (the empirical restriction) and economic imperialism of G. Becker (the conceptual widening), the role of the modern institutionalism being emphasized. The theoretical evolution of economic rationality had mainly instrumental character and didn’t change its ethical core – the central idea of welfare in economic motivation. In this regard, the two main ways of integration of rationality and morality in modern discussion are considered: conceptions of “multiple preferences” (1) and “moral obligations” (2). The first conception assumes the existence of stable beliefs or “meta-preferences”, which range ordinal desires or preferences. According to the second approach, a distinction of a qualitative nature is drawn between rational behavior, motivated by personal benefit or “sympathy”, and exclusively moral behavior, underlain by “obligation”. An approach according to which a distinction between rational and moral arguments is drawn, directly determines the principles of economic coordination, including the foundations of social justice. Among the latter, there are two ethical grounds – mutual benefit, based on the “sympathy” principle, and impartiality, grounded on the “obligation of power”. These conceptions imply the corresponding types of economic coordination: market-evolutional (focused on effectiveness) and constructivist (focused on redistribution).

The fundamentals of gerontology are not fundamental science and not dialectical materialism, but, in our opinion, particularly respect for elders. The very same attitude toward the elderly in the society has changed to the best party not so long ago, when the material ability had appeared to adequately support the elderly and implement the monotheistic values, such as the value to God of every life. Thanks to the presence in St. Petersburg at 1889 year well-organized places for medical care of oldster professor S. P. Botkin was able to implement the world's first large-scale complex research of old age, surveyed more than two thousand old people. Today's liberal model of providing education without upbringing is fraught with the most terrible consequences. We must not forget a number of artifacts in medicine, when the doctor in different civilizations ignored the Hippocratic Oath. These are Josef Mengele and Karl Brandt, the physicians of "Unit 731", Leiba Shatunovskii, the doctors of the clinic "Medicus", and many others. These facts force to carefully scrutinize the current time. So in the British newspapers the information appear about the dead from hunger and thirst old people in expensive nursing homes. It seems necessary to go back to the moral roots of medicine. The pride of the Russian medicine is a life-physician Eugene S. Botkin, who ascended to Calvary with his crowned patient, Emperor Nicholas II, because he could not change his word of honor. Thus, in the Russian tradition, glorious Hippocratic writings oath strengthened by noble honor. Knight code of the Russian nobleman, described us as "4D" (in Russian): duty, virtue, goodness and leisure, is the best formula for education and self-improvement noble doctor. Thus, it is proposed to pay attention to the unity of education and upbringing in preparing the next generation of doctors, which should strengthen the guarantees of the preservation of high moral relations to the old people and gains of fundamental gerontology.