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The article attempts to explore the relationship between the level of spatial deconcentration and the level of spatial inequality in the budgets of communes found within the boundaries of functional areas of large cities in Poland. The study was conducted for twelve major cities identified in The National Spatial Development Plan for 2030. Cities included in the survey are: Warsaw, Cracow, Tricity (Gdańsk, Sopot, Gdynia), Łódź, Wrocław, Poznań, Szczecin, Lublin, Rzeszów, Białystok, Bydgoszcz and Toruń. The study covers the period from 2001 to 2010. The analysis was conducted at the commune level and concerned different categories of commune revenues and expenditures. The level of spatial concentration was measured by using two indicators: standard distance and the Gini index calculated in relation to the area of communes. Spatial inequality was measured by the Gini index in relation to the number of inhabitants. A correlation has been identified for the following categories: current expenditures, expenditures on transportation and communication, health expenditures, personal income tax appropriated for communes, and various subsidies from the national budget. The research results confirm the influence of the spatial deconcentration of commune budgets at the level of spatial inequality. However, this is true only for selected budget categories, while no clear relationships were noted for other categories. The analysis of the above mentioned relationships shows significant differentiation in the types of impact of spatial deconcentration on the level of inequality between communes within functional areas. [ABSTRACT FROM AUTHOR]