Abstract
Local authorities are a very important institution having a direct or indirect impact on attracting investors who significantly contribute to the entrepreneurship development at local and regional level. The main objective of the research was to evaluate the impact on entrepreneurship development in the business location factors context by Warmia and Masuria local authorities representing different types of communes. The results obtained allowed to determine in which type of commune, Warmia and Masuria local authorities actively supported the entrepreneurship development in their activity area and, among others, to indicate which location factors were less important, and which were gaining in importance in the business location process. Based on the results obtained, it can be concluded that local authorities of urban and urban-rural communes feel a stronger need to improve entrepreneurship development in their area. The research also showed that the location factors hierarchy shaped in a slightly different way depending on the perception of the local authorities representing different types of communes.