This paper analyses options for the development of the waste management system, so as to move closer to the implementation of principles of the circular economy and be able to achieve the future objectives set out in the legislation. Paper analyses impact of treatment of municipal solid waste as energy source on waste management system performance improvement. In a situation where waste regeneration is based on a separate collection and material recovery from unsorted municipal waste, and waste disposal in landfills is main treatment method, it is necessary to take essential decisions on the use of waste as an energy resource. In order to provide support for decision makers, in this paper different development scenarios are presented, and set of criteria for scenario evaluation prepared. The comparison of scenarios was based on the multi-criteria analysis method. The conclusions of the analysis show that the use of waste as an energy source is necessary for the achievement of waste management sector targets. The application of waste to energy technologies will reduce the environmental impact of waste management. Decrease of impact of landfill tax on total waste management service costs, and the revenues from power and heat trade from waste to energy facilities are expected to have positive impact on waste management service costs and waste producers ability to pay for service.