The aim of the article is the reconstruction of the idea of the transcendental social philosophy, which serves as a background for demonstrating the necessary connection between fundamental concepts that can be found in Siemek's thought. The author begins with an attempt to explore the task and function of social philosophy, and than he tries to make the concept of the transcendental social philosophy plausible. The main features of the philosophical inquiry of socialization processes appear to be: intersubjectivity and the principle of mutual recognition. It is in these elements that the transcendental social philosophy sees the conditions of possibility of the socialization itself. Attributing to subjectivity the role of a reflexive and creative factor of human history, transcendental social philosophy is conceivable only as a theory of rational and modern society. In consequence, Siemek's thought is interpreted as a hermeneutics of reason in condition of modernity.
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