Sustainable development is one of the concepts of local development. The aim of the monograph is to introduce and discuss the theoretical basis of this development at the local level and to show its expressions and practical activities in the econo- mic, social, and ecological spheres, with a particular focus on two internal develop- ment factors – tourism and education. The first chapter presents the theoretical foundations of local development. The most commonly encountered development concepts, including sustainable development, are discussed. The actors involved in generating development, including the local community and local authorities, were described. The second chapter was devoted to the determinants of local development, which can accelerate, slow down or even prevent it. The third chapter presents the main components of sustainable development. The assumptions and progress in the implementation of the 2030 Agenda (Transforming Our World: The United Nations 2030 Agenda for Sustainable Development) are discussed. This is followed by an overview of the possibilities for implementing and measuring the implementation of this document at the local level. The fourth chapter shows – referring to Agenda 2030 – the EU strategy entitled: European Green Deal (EGD), assuming climate neutrality for EU Member States by 2050. Taking into account the EGD, areas for transformation of the local economy are presented, i.e.: energy, transport, and municipal waste management. Chapter five characterises the local community as a subject and object of local development. It describes the possibilities of community activation through the cooperation of three sectors: administration, business, and NGOs. The LEADER initiative, a programme to improve the social situation in rural areas, was presented as a case study. The sixth chapter is devoted to tourism, which is one of the most important factors in local development, having a positive (direct and indirect) impact on the local economy. Education, in turn, is an indirect development factor. High quality and accessibility of public education is a factor supporting development. It also addresses the issue of the adequacy of income to the range of educational tasks performed. Chapter eight, on the other hand, analyses educational expenditure in 182 Abstract the context of sustainable development. They are presented by budget and non- -budget in relation to the educational tasks performed by communes, districts, and cities with the rights of districts. The spatial scope of the analyses contained in the monograph covers Poland. The subjective scope includes local government units, i.e. municipal and district level.