The aim of this article is to identify the role of fees and user charges in the budgets of large cities (cities with county status) and policies of these entities in this regard. To achieve this goal, the article reviews the research on the importance of fees and user charges in local government finance, and analyses the role of fees and user charges in large cities finances in Poland from 2006 to 2012. The study confirms the global trend observable in different countries, i.e. the increasing importance of revenues from fees and user charges to local government budgets. Secondly, the relative size of revenues from fees and user charges in large cities in Poland are evening out. Thirdly, there are two key areas in terms of service charges: public transport and housing management.
