Preface

Chapter 9 **The Involvement of the Taxpayer in the Public Administration**

Michele Mauro, Claudia Fava and Alessandra Kostner

**Decision 127**

**VI** Contents

The public sector plays an important role for both regulation and in the delivery of services directly or indirectly. As in families, managing means dealing with life and dealing with income and expenses. Public administration means dealing with the life of the community (local, national, and supranational), protecting the rights of citizens and ensuring the serv‐ ices that the company deems appropriate to give to all, possibly under different conditions, of the general interest, of the common good, of what contributes to the well-being of all. In this context, it is important to consider transformation, change, and innovation, which are the elements on which the main determinants that influence public management and the administration of economic, social, and political systems are based.

This book makes it possible to realize the nature of the problem, its multidimensionality, and the need for original approaches, through the contribution of scholars belonging to dif‐ ferent disciplines.

This book contains nine chapters in a single section (Public Management and Administra‐ tion), which, through the different approaches to the subject by the authors, help to explain the issues of the public sector.

**Chapter 1** "Democracy in the Middle East: The Educational Battle" shows how the educa‐ tion in all countries is at the heart of the challenges to leadership. In most Middle Eastern countries, graduates from middle school upward have been guaranteed employment in the government. Failure to meet this promise has left thousands of educated youth unem‐ ployed. Further fueled by the overwhelming number of refugees, leaders in Jordan, Leba‐ non, and Israel are threatened by the unemployed and refugees' access to technology and their democratic demands. Authoritarian countries such as Iran and Turkey are emphasiz‐ ing religious education in order to increase the control of their people. Research, on-site vis‐ its, and media reports provide the basis for this study, which identifies three forces of the educational conflict: religious education, informal education, and access to technology. The possible solutions for future educational directions provide a roadmap for the future.

**Chapter 2** "Facebook Tools and Digital Learning Achievements" Perception of Learning Processes in the Cognitive and Affective Dimensions" explores the effect of tablet use for various subjects in Israeli schools on students' perception of learning processes in the cogni‐ tive and affective dimensions.

**Chapter 3** "Information Security Awareness in Public Administrations" shows how the gov‐ ernments' digital agendas worldwide go hand-in-hand with the digital transformation in businesses and public administrations as well as the digital changes taking place in society. The chapter summarizes the most important scientific findings and transfers them to the prac‐ tice of public administrations in Germany. Moreover, it shows examples of learning methods and provides practical assistance for information security sensitization and training.

and successful factors of crowdfunding campaigns to then propose a research schedule

**Chapter 9** "The Involvement of the Taxpayer in the Public Administration Decision" shows how the relationship between taxpayers and Tax Authority and the involvement of the tax‐ payer in the public administration decision is a very important area of investigation in Italian tax law. This relationship is based on equity and cooperation in good faith, which stems from constitutional principles, such as the principle of sound administration (Art. 97 Italian Consti‐ tution), fairness, and solidarity (Art. 3 Italian Constitution). Therefore, the Tax Authority must exercise its control and assessment powers in compliance with such principles. The funda‐ mental expression of the involvement of the taxpayer in the public administration decision is the "right to be heard," intended as anticipation of the future activities of the administration. Precisely, it is a phase of research, acquisition, and assessment of the evidence and of any other information, which may facilitate a better reconstruction of the application of the tax ("presupposto"). In these terms, the "right to be heard" is an implementing tool for taxpayer's right of defense and for best practice in the public administration. Therefore, it should be mandatory, always and in any case, in accordance with Art. 3 and Art. 97 of the Italian Consti‐ tution and with European law. However, this assumption is not found to be peaceful in na‐ tional and European laws and in the interpretation of domestic and supranational jurisprudence. Therefore, it is necessary to reflect on the appropriate instruments to make it a fundamental principle at the base of the relationship between taxpayer and tax administra‐

**Ubaldo Comite**

Preface IX

Benevento, Italy

Department of Business and Law University "Giustino Fortunato"

meant to implement the future of this emerging tool.

tion.

**Chapter 4** "The Digital Culture within Enterprises and Public Administration: Legal Aspects and Repercussions on the Country's Socio-Economic Fabric" shows how Italy is going through a process of transformation and innovation affecting the services provided to citi‐ zens and enterprises; this process aims at administrative simplification through the use of digital technologies.

Digitization is affecting the Public Administration significantly. The unprecedented and large-scale impact of new technologies is resulting in a more effective system and, above all, in a closer link between Public Administration and users (both citizens and enterprises).

**Chapter 5** "Innovation Challenges in Latin American Administration" explains how the au‐ thors conducted a documentary survey on public administration responses in Latin Ameri‐ ca, which allowed them to distinguish the possibilities to progress an ideal of collaborative governance, new public policy values, and public-private partnership, thus reinforcing the arguments about a new logic for thinking about public administration.

**Chapter 6** "Overview of Marine Stock Enhancement, Restocking, and Sea Ranching in Gha‐ na" shows how the fish stocks in Ghanaian waters are decreasing. There is therefore the need to rebuild the stocks through marine stock enhancement and restocking. Stock en‐ hancement and restocking are the guaranteed routes to revive the stock. Other benefits will include sustainable employment, increase fisherman's incomes, reduce poverty, ensure food security, and promote national development. According to the author, there are certain fac‐ tors that must be taken into consideration if stock enhancement and restock programmes are to be successful, namely existing Fisheries Management schemes, socio-economic factors, in‐ stitutional capacity, and aquaculture development.

**Chapter 7** "The Protection of Competition between National Law and EU Law: Main Fea‐ tures in Public Contracts" provides a general analysis of competition law and focuses on competition-related issues within public contracts. This chapter highlights the economic grounds that led to the introduction of laws to protect competition, as a functional tool for production efficiency. After a critical analysis of national and EU regulations on competi‐ tion, the chapter analyzes the relation between competition and public contracts, by making a distinction between a 'micro' and a 'macro' view of competition. The chapter aims to high‐ light the main features of the Code of Public Contracts, focusing on the relation between two different principles: the protection of EU competition, on one side, and the power of Mem‐ ber States to determine their internal organization, on the other. The chapter also aims to understand to what extent can the European Union protect free competition without affect‐ ing the organizational freedom of its member states.

**Chapter 8** "Crowdfunding and Civic Crowdfunding: Theoretical Features and Future Pros‐ pects" analyzes the crowdfunding, an innovative financial tool based on fundraising activi‐ ties intended for "crowds" of people, also meant as an antidote to the global financial crisis. After an introduction to crowdfunding, its origins, and evolution, the chapter pinpoints the specificities of the various models. Special attention is given to civic crowdfunding, which engages the citizens in financing or cofinancing public works meant to improve and pre‐ serve the territory or to support social and cultural activities. The chapter focused on critical and successful factors of crowdfunding campaigns to then propose a research schedule meant to implement the future of this emerging tool.

tice of public administrations in Germany. Moreover, it shows examples of learning methods

**Chapter 4** "The Digital Culture within Enterprises and Public Administration: Legal Aspects and Repercussions on the Country's Socio-Economic Fabric" shows how Italy is going through a process of transformation and innovation affecting the services provided to citi‐ zens and enterprises; this process aims at administrative simplification through the use of

Digitization is affecting the Public Administration significantly. The unprecedented and large-scale impact of new technologies is resulting in a more effective system and, above all, in a closer link between Public Administration and users (both citizens and enterprises).

**Chapter 5** "Innovation Challenges in Latin American Administration" explains how the au‐ thors conducted a documentary survey on public administration responses in Latin Ameri‐ ca, which allowed them to distinguish the possibilities to progress an ideal of collaborative governance, new public policy values, and public-private partnership, thus reinforcing the

**Chapter 6** "Overview of Marine Stock Enhancement, Restocking, and Sea Ranching in Gha‐ na" shows how the fish stocks in Ghanaian waters are decreasing. There is therefore the need to rebuild the stocks through marine stock enhancement and restocking. Stock en‐ hancement and restocking are the guaranteed routes to revive the stock. Other benefits will include sustainable employment, increase fisherman's incomes, reduce poverty, ensure food security, and promote national development. According to the author, there are certain fac‐ tors that must be taken into consideration if stock enhancement and restock programmes are to be successful, namely existing Fisheries Management schemes, socio-economic factors, in‐

**Chapter 7** "The Protection of Competition between National Law and EU Law: Main Fea‐ tures in Public Contracts" provides a general analysis of competition law and focuses on competition-related issues within public contracts. This chapter highlights the economic grounds that led to the introduction of laws to protect competition, as a functional tool for production efficiency. After a critical analysis of national and EU regulations on competi‐ tion, the chapter analyzes the relation between competition and public contracts, by making a distinction between a 'micro' and a 'macro' view of competition. The chapter aims to high‐ light the main features of the Code of Public Contracts, focusing on the relation between two different principles: the protection of EU competition, on one side, and the power of Mem‐ ber States to determine their internal organization, on the other. The chapter also aims to understand to what extent can the European Union protect free competition without affect‐

**Chapter 8** "Crowdfunding and Civic Crowdfunding: Theoretical Features and Future Pros‐ pects" analyzes the crowdfunding, an innovative financial tool based on fundraising activi‐ ties intended for "crowds" of people, also meant as an antidote to the global financial crisis. After an introduction to crowdfunding, its origins, and evolution, the chapter pinpoints the specificities of the various models. Special attention is given to civic crowdfunding, which engages the citizens in financing or cofinancing public works meant to improve and pre‐ serve the territory or to support social and cultural activities. The chapter focused on critical

arguments about a new logic for thinking about public administration.

stitutional capacity, and aquaculture development.

ing the organizational freedom of its member states.

and provides practical assistance for information security sensitization and training.

digital technologies.

VIII Preface

**Chapter 9** "The Involvement of the Taxpayer in the Public Administration Decision" shows how the relationship between taxpayers and Tax Authority and the involvement of the tax‐ payer in the public administration decision is a very important area of investigation in Italian tax law. This relationship is based on equity and cooperation in good faith, which stems from constitutional principles, such as the principle of sound administration (Art. 97 Italian Consti‐ tution), fairness, and solidarity (Art. 3 Italian Constitution). Therefore, the Tax Authority must exercise its control and assessment powers in compliance with such principles. The funda‐ mental expression of the involvement of the taxpayer in the public administration decision is the "right to be heard," intended as anticipation of the future activities of the administration. Precisely, it is a phase of research, acquisition, and assessment of the evidence and of any other information, which may facilitate a better reconstruction of the application of the tax ("presupposto"). In these terms, the "right to be heard" is an implementing tool for taxpayer's right of defense and for best practice in the public administration. Therefore, it should be mandatory, always and in any case, in accordance with Art. 3 and Art. 97 of the Italian Consti‐ tution and with European law. However, this assumption is not found to be peaceful in na‐ tional and European laws and in the interpretation of domestic and supranational jurisprudence. Therefore, it is necessary to reflect on the appropriate instruments to make it a fundamental principle at the base of the relationship between taxpayer and tax administra‐ tion.

> **Ubaldo Comite** Department of Business and Law University "Giustino Fortunato" Benevento, Italy

**Chapter 1**

**Provisional chapter**

**Democracy in the Middle East: The Educational Battle**

The unrest in the Middle East has created vacuums where authoritarian and democratic powers are in conflict. Education in all countries is at the heart of the challenges to leadership. In most Middle Eastern countries, graduates from middle school upward have been guaranteed employment in the government. Failure to meet this promise has left thousands of youth who are educated but unemployed. Further fueled by the overwhelming number of refugees, leaders in Jordan, Lebanon, and Israel are threatened by the unemployed and refugees' access to technology and their democratic demands. Authoritarian countries such as Iran and Turkey are emphasizing religious education in order to increase the control of their people. Research, on-site visits and media reports provide the basis for this study which identifies three forces of the educational conflict: religious education, informal education, and access to technology. The possible solutions

The people of the Middle East recognize the power shift taking place in the region. Democracy, after the events following the Arab Spring, seems to be in free fall. Structures which must be in place for democratic governance such as representative leadership, just elections, voter access without coercion, and leaders listening and taking action on the desires of the people, are not functioning in most Middle Eastern countries. The people are aware of their absence. Authoritarian leaders are battling democratic expectations with military force and arrests.

for future educational directions provide a roadmap for the future.

**Keywords:** democracy, Middle East, education

**1.1. Historical causes of educational conflict**

**Democracy in the Middle East: The Educational Battle**

© 2016 The Author(s). Licensee InTech. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

© 2018 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use,

distribution, and reproduction in any medium, provided the original work is properly cited.

DOI: 10.5772/intechopen.77581

Judith Cochran

Judith Cochran

**Abstract**

**1. Introduction**

Additional information is available at the end of the chapter

Additional information is available at the end of the chapter

http://dx.doi.org/10.5772/intechopen.77581

#### **Democracy in the Middle East: The Educational Battle Democracy in the Middle East: The Educational Battle**

DOI: 10.5772/intechopen.77581

#### Judith Cochran Judith Cochran

Additional information is available at the end of the chapter Additional information is available at the end of the chapter

http://dx.doi.org/10.5772/intechopen.77581

**Abstract**

The unrest in the Middle East has created vacuums where authoritarian and democratic powers are in conflict. Education in all countries is at the heart of the challenges to leadership. In most Middle Eastern countries, graduates from middle school upward have been guaranteed employment in the government. Failure to meet this promise has left thousands of youth who are educated but unemployed. Further fueled by the overwhelming number of refugees, leaders in Jordan, Lebanon, and Israel are threatened by the unemployed and refugees' access to technology and their democratic demands. Authoritarian countries such as Iran and Turkey are emphasizing religious education in order to increase the control of their people. Research, on-site visits and media reports provide the basis for this study which identifies three forces of the educational conflict: religious education, informal education, and access to technology. The possible solutions for future educational directions provide a roadmap for the future.

**Keywords:** democracy, Middle East, education

#### **1. Introduction**

#### **1.1. Historical causes of educational conflict**

The people of the Middle East recognize the power shift taking place in the region. Democracy, after the events following the Arab Spring, seems to be in free fall. Structures which must be in place for democratic governance such as representative leadership, just elections, voter access without coercion, and leaders listening and taking action on the desires of the people, are not functioning in most Middle Eastern countries. The people are aware of their absence. Authoritarian leaders are battling democratic expectations with military force and arrests.

© 2016 The Author(s). Licensee InTech. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. © 2018 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Informal education and technology through which citizens learn about democratic opportunities are a force in the shift of power in the region.

natural resources. As titular heads of their Islamic sects, they can command the obedience and loyalty of their citizens regardless of their actions. The current Iranian Ayatollah, Sayyid Ali Hosseini Khamenei, has also maintained his power through the Revolutionary Guard whose Commanders he appoints and dismisses as the military leader who directed the Iraq Iran war. Furthermore, according to a 6-month study by Reuters, he has amassed a 95 billion dollar fortune which gives him financial means to operate independently from the parliament and national budget without the construction of a heroic personal narrative. As the religious head of the Shi'ites, he expects the loyalty and obedience of the people. He operates his fortune through the company of the Headquarters for Executive Order of Imam, called "Setad" [2].

Democracy in the Middle East: The Educational Battle http://dx.doi.org/10.5772/intechopen.77581 3

In Saudi Arabia, there are three branches of segregated education: general education for boys, education for girls, and traditional Islamic education to prepare male students to become religious ulema. Secular Western education was added to religious education after WWII. Religious subjects remain central in the curriculum: memorizing the Koran, understanding the Koran, and application of its principles to daily lives [3]. However, the quality of the education has been viewed as below average when high quality and low quality schools' student scores on the TIMSS are compared. Both groups of schools' average scores in math and science are below the international average for all 61 countries tested [4]. The poor quality of the Saudi educational system is unexpected given that 25% of total Saudi GNP is spent on education with a total of 14 billion in U.S. dollars spent on primary education and research [5].

In Saudi Arabia, the people are learning that the King has heard their complaints. The arrests of over 200 members of the royal family and business leaders on charges of corruption demonstrate concern about maintaining his power. According to King Salman, all arrested will be tried on charges of abusive behavior toward Saudi citizens which demonstrates a democratic principle. The King's son, Crown Prince Mohammed bin Salman, has also presented plans for constructing a new business center build upon the most advanced concepts of technology.

The Saudi educational system has educated religious students who are loyal to the King. At the elementary-school level, an average of nine periods a week is devoted to religious subjects and eight per week at the intermediate-school level. This concentration on religious subjects is substantial when compared with the time devoted to other subjects: 9 periods for Arabic language and 12 for geography, history, mathematics, science, art, and physical education combined at the elementary level; 6 for Arabic language and 19 for all other subjects at the intermediate level. At the secondary level, the required periods of religious study were reduced, although an option remained for a concentration in religious studies. For women, the goal of education as stated in official policy was ideologically tied to religion: "the purpose of educating a girl is to bring her up in a proper Islamic way so as to perform her duty in life, be an ideal and successful housewife and a good mother, ready to do things which suit her

All Saudis receive a free education through the doctorate. Doctoral students are provided with a monthly stipend. Private schools also receive government funds for administrators, educational supplies, and teachers. The internet is available and like books, TV, and films, it

nature such as teaching, nursing and medical treatment" [2].

is censored by the Kingdom.

As a result of retaining the Ottoman educational goals, students in the Middle Eastern countries formerly ruled by the Empire expect employment in the government after graduation. Originally, the schools were constructed to educate native boys as religiously faithful bureaucrats who administered Ottoman rules and laws. Today, government schools continue to teach obedience to their religious, political rulers, memorization of government written textbooks, and tenants of Islam. Students are to accept the rewritten national narratives which are found in textbooks. In return, students only need to graduate to a secure government position. In contrast, democratic education prepares citizens to take on the responsibilities of citizenship, integrate with efficiency into the marketplace and prepare for upward mobility [1]. These principles are in place in private and informal educational systems. Today, the large number of refugees in throughout the Middle East wants citizenship and its rights, the opportunity to earn a living and a future for themselves and their families. These needs are forcing a shift in current political structures toward democracy as refugee's informal education is reshaping formal government-controlled education. Host countries with refugees cannot afford to support thousands of unemployed youth and adults. They must prepare them to work through informal, technological, and formal education.

Informal education does not necessarily take place in a classroom and can be delivered through means other than a textbook or teacher. As such, it is more accessible to students who want to acquire training or information. They can get instruction through social media, the Internet, on-line universities, and external agencies. Government schools are either accepting informal education for refugees and native youth or limiting access and forcing enrollment in religious schools as in Turkey, Iran, and Saudi Arabia. There, religious education is being used to control the thoughts of the people.

In the past, political leaders would meet with parliaments or other leaders in closed rooms to discuss individual needs with the leaders of factions or organizations. Power was built upon personal relationships and certainly not transparent. Now with the access to the internet, the power is shifting from government control of classroom education, television, and newspapers to informal educational forces speaking democratically through the representative voices of the people.
