SIPOS, Agnes. Shared state taxes and tax policy of local self-governments in connection with tax morale. Equilibrium. Quarterly Journal of Economics and Economic Policy, Olsztyn, v. 10, n. 3, p. 65–88, 2015. DOI: 10.12775/EQUIL.2015.025. Disponível em: https://economic-policy.pl/index.php/eq/article/view/205. Acesso em: 8 feb. 2026.