Ethical Decision Theory Article 2022

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Healthcare and society

Introduction
In the case study, discussion has been carried on the rising tax rate on cigarettes. Government
had increased the tax in order to save the people from several dangerous diseases that can
occurred due to consumption of cigarette especially on continuous basis. In the paper,
discussion will be carried on the two theories that treat moral action in different way. At the
same time, it is also clearly stated that Philip Morris openly sales cigarette and it is widely
acceptable by wide number of people which ultimately affect the health of people and lead to
health care expenses. The first discussion has been carried on the utilitarian theory. The
second discussion has been carried on the deontological theory. Both the theories have been
discussed as it carried the different perspective of taking ethical decision. Due to the
increasing healthy cost of smoking, it is found that government has undertaken the approach
of increasing tax on cigarette which is quite important. The increasing cost will definitely put
the pressure on company to increase their cost. As a result of this, it will maximise the
happiness is society as some of people might not purchase the cigarette due to increasing
price (Payne, Corey and Fok, 2016).
Discussion of utilitarian and deontological ethical theory
Utilitarian theory believes in promoting such action that tends to maximise the well being and
happiness for all the people of society (Dicriyani and Dewi, 2019).It believes in choosing
such action that tends to bring the maximum utility. In the case study also, government action
related to increase the tax prices on cigarette will being the maximum positive affects the
society (Grant, Arjoon and McGhee, 2017). It is true when government increases the tax on
any commodity, company also required to increase its cost. This ultimately affects the sale of
company, as some people might not buy the similar commodity due to increase in price. The
proponent of theory in this case is clear through the increase in tax on cigarette as it is
affecting huge number of people across the society. In this way, utilitarian approach gives
highly emphasis on the right action if consequences coming from action tend to increase
whatever is good. In the case study also, government action for imposing taxes on cigarettes
was to take the community based perspective instead of looking into the individual outlook
(Beekun, Stedham, Westerman and Yamamura, 2010).