Ethics deals with principles of ethical behavior in modern society at the level of the person, society, and in interaction with the environment and other shared resources. (CMO 20 s 2013) The course is organized according to the three (3) main elements of the moral experience: (a) agent, including context - cultural, communal, and environmental; (b) the act; and (c) reason or framework (for the act). This course includes the mandatory topic on taxation.