The 42-year-old official from Poland came first after collecting 150 points, finishing ahead of 2020 winner Daniele Orsato of Italy who scored 65. Frenchman Clement Turpin completes the top three with 40.
"(Marciniak) became the first Polish referee to officiate a World Cup final just one year after he was forced to miss the European Championships due to health problems", IFFHS said in a statement.
"What an achievement for Szymon Marciniak!"
Also included in the IFFHS list of top referees were England's Michael Oliver on 35 points, South Africa's Victor Gomes with 25 and Slovenia's Slavko Vincic who scored 20.
The IFFHS, which has been in existence since 1984, awarded Argentina's Lionel Messi as the best footballer of 2022 with Real Madrid's Beglian goalkeeper Thibaut Courtois picking up the 'best goalkeeper' category.
Messi's national team coach Lionel Scaloni was recognised for their World Cup win by scooping the best national team coach award with Real Madrid's Italian coach Carlo Ancelotti named as best coach, as voted for by club managers.
