EN
Finland is an unquestionable word leader as far as efficiency of its education system is concerned. Finnish pupils have been top performers in the PISA rankings for many years. Many researchers debate on the reasons of the Finland's success. This paper aims to further analyse the key success factors of the Finnish education system. Special emphasis is put on financial and non-financial inputs explaining the Finland's success. The comparisons with the Polish education system aims to discover those factors which impact and explain the differences between the two countries.