“Comparison of Fiscal Decentralization Systems in EU-27 According to Selected Criteria”. Lex localis - Journal of Local Self-Government 11, no. 3 (July 1, 2013): 651–672. Accessed March 10, 2026. https://lex-localis.org/index.php/LexLocalis/article/view/11.3.651-672%282013%29.