Abstract
Abstract The aim of the paper is to build a ranking of municipalities due to their level of efficiency from the development point of view. According to the aim, it is possible to find out which indicators are crucial for the efficiency of municipalities in terms of sustainability. The research study involved DEA (Data Envelopment Analysis) approach. Conducted research study covered 2044 Polish municipalities in the year 2016. The ranking of Polish municipalities was prepared with the use of the DEA model. The DEA method made it possible to set goals for inefficient municipalities, which should follow and regularly evaluate the progress in the implementation of their aims. Inefficient municipalities can improve their efficiency following the technological example of chosen benchmarks.
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