System własności pracowniczej w procesach prywatyzacji

Abstract

Employee ownership is one of the forms of privatisation. However, in our opinion is it underestimated in Poland. In other countries, e.g. in the United States, employee ownership is used to promote further evolution of the capitalistic way of production. It brings enormous material and non-material profits to employees, companies and to mutual trust funds. High efficiency of this method of ownership changes is also possible due to a very good institutional organisation and a positive attitude of tax authorities, equipped with tax mechanisms designed specially for that form of ownership. Presenting ESOP we hope that this form of ownership changes has already got many advocates in Poland. We are of the opinion that ESOP must find wider recognition in legislation connected with the privatisation process.