Alla ricerca dell’equilibrio perduto: il ruolo delle polizze assicurative nel sistema di responsabilità amministrativo-contabile tra divieti ed aperture

Abstract

This research analyses the role of insurance policies in the administrative and accounting liability system, with particular reference to recent developments favoured by the commonly referred to as “Foti reform” (2024) and by certain jurisprudential trends that are attuned to the “burden of administration”. Starting from the observation of the inefficiencies that characterise the current system of public credit recovery, this paper explores the possibility of resorting to the stipulation of administrative liability insurance policies to protect public employees and address any forms of administrative paralysis.