Assessing the efficiency of municipal expenditures regarding environmental protection

The article deals with efficiency of usual municipal expenditures on environmental protection and suggests a methodology for assessing this efficiency. Authors consider efficiency in the sense of 3E methodology: Economy, Efficiency and Effectiveness and methodology of sustainable development: social, environmental and economic part of sustainable development as well as the role of those who make decisions in environmental politics. It uses multicriteria assessment, where a dominant criterion of performance is C/E. This procedure is applied to a file of environmental expenditures data from the representative sample of municipalities in selected areas of environmental protection which were used in a project of the Ministry of Environment of the Czech Republic SP/4i1/54/08 Analysis of municipal budgets efficiency in relation to the environmental protection.