„Bezkapitałowe” spółki kapitałowe a rozwój przedsiębiorczości: wybrane aspekty prawno-ekonomiczne z odniesieniem do praktyki gospodarczej prostej spółki akcyjnej: uwagi krytyczne

Abstract

The article attempts to answer the question of whether the introduction of a new type of capital company into Polish legislation - the simple joint-stock company (PSA) - was due to actual pressure from the market. The authors present considerations on the essence of entrepreneurship and point to the immanent significance of bearing the risk connected with undertaken business activity by an entrepreneur. Taking a narrow view of entrepreneurship, the authors conclude that a simple consequence of entrepreneurship is an enterprise. Based on the above, the authors attempt to verify whether the introduction of a new type of capital company to the Polish legislation was caused by real pressure from the market, as laconically justified in the draft amending act. The study undertakes to present the structural assumptions of the simple joint-stock company, as well as the economic practice of the PSA in the first years of its functioning. The attempt to assess the liberalisation of capital company law through the prism of entrepreneurship shows that the trend described in the paper does not lend itself easily to evaluation.  Nevertheless, it should be pointed out that on the basis of the conducted research, the authors consider the economic need for a new type of capital company in Poland, including the alleged indispensability of this legal solution for technology start-ups so emphasised by the legislator, to be highly questionable.