“…The matter related to the ways of measuring expenditure efficiency of municipalities has also been discussed by K. Owsiak (Owsiak, 2014), although the main focus was placed by this author on reviewing the available research tools. Additionally, some studies explored only specific groups of municipalities (Kobiałka, Kubik, 2017;Łękawa 2012) or specific types of municipalities (Sekuła, Julkowski, 2015).…”