Z moralnej problematyki w nowszej literaturze skarbowej. Problem moralny w nauce skarbowości

Abstrakt

Literature on State financial policies throughout the world has now to take account of more difficult conditions and to fulfil more serious tasks. In recent years the work of treasury departments has steadily increased in quantity and scope, in other words governments and other public bodies are taking upon themselves an increasing burden of obligations towards society and the individual. This process raises new moral problems, problems of human objectives and their attainment. Financial teaching can and should help in defining these tasks, bringing to bear in its own field and for its own needs the principles of human moral structure-objective, enduring principles sublimated in the fire of the growing complications of social life in all its manifestations. Meet these higher tasks this teaching, must investigate its empirical basis very thoroughly and in due course prepare for broader and deeper conclusions of a more general nature.

In his essay the author devotes much attention to the moral problem in financial teaching and in finance itself, as well as the need for study of statistical material from every angle, and the undertaking of all the necessary preliminary research work required for these purposes. In this way it will be possible more effectively and rationally to attain the practical objectives of State treasury departments, which should have permanently before ‘them the general good of the community, a good to be realised in the many-sided improvement of the human individual and involving no wrong, injury or threat to other communities.