Publication Records

SEMERÁD, Pavel and Lucie SEMERÁDOVÁ. The Usual Price Rule as a Tool to Detect a VAT Fraud. Online. In M. Balytska, H. Bohušová, P. Luty (Eds.). The V4 and Ukraine Fight with Tax Fraud and Money Laundering. Wroclaw: Publishing House of Wroclaw University of Economics and Business, 2025, p. 78-87.

SEMERÁD, Pavel, Lucie SEMERÁDOVÁ and Marian DOBRANSCHI. Electronic Records of Sales in the Czech Republic. In In P. Luty, N. Versal, & P. Semerád (Eds.), Knowledge and Digitalisation Against Corruption and Fraud. Publishing House of Wroclaw University of Economics and Business, 2024, p. 78-87.

PISKOVÁ, Lenka, Marian DOBRANSCHI, Pavel SEMERÁD and Milena OTAVOVÁ. Impact of Robot Installations on Employment and Labour Productivity in Automotive Industry. Central European Business Review. 2024, vol. 13, No 2, p. 53-68. Available from: https://dx.doi.org/10.18267/j.cebr.342.

PAKŠIOVÁ, Renáta, Dagmar PALATOVÁ, Renáta STANLEY, Karina TATEK BENETTI, Markéta ŠEBESTOVÁ, Pavel SEMERÁD and Oldřich REJNUŠ. Risks and Opportunities of AI Textual Models, e.g., Chat GPT, in Education. Praha: NEWTON College, 2024.

SEMERÁD, Pavel, Petra HOSPODKOVÁ, Markéta LAMAČOVÁ, Vladimír ROGALEWICZ, Ondřej BABUNĚK and Marian DOBRANSCHI. Sugar-sweetened beverages: taxation evidence from seven European countries and recommendations for implementation in other EU regions. Cent Eur J Public Health, 2024, No 32.

ZIMČÍK, Petr, Renáta PAKŠIOVÁ, Pavel SEMERÁD and Roman BRAUNER. The Role of Government in Tackling Income Inequality: Evidence from Central and Eastern European Countries. DANUBE. 2024. ISSN 1804-6746. Available from: https://dx.doi.org/10.2478/danb-2024-0017.

PAKŠIOVÁ, Renáta, Roman BRAUNER and Pavel SEMERÁD. AI a jej miesto vo vzdelávaní = AI and its Place in Education. Journal of Corporate Management and Economics. Bratislava: SPEKTRUM STU, 2023, vol. 15, Špeciálne číslo, p. 54-64. ISSN 1338-5127.

SEMERÁD, Pavel, Ondřej BABUNĚK, Roman BRAUNER and Lucie SEMERÁDOVÁ. Anticipated Effects of the Cancellation of the Electronic Records of Sales System in the Czech Republic. Proceedings of the 16th International Scientific Conference. Prague, 2023.

SEMERÁD, Pavel. Asteroid mining tax as a tool to keep peace in outer space. Space Policy. 2023, No 65. ISSN 0265-9646. Available from: https://dx.doi.org/10.1016/j.spacepol.2023.101555.

SEMERÁD, Pavel, Vladimír ROGALEWICZ and Miroslav BARTÁK. Using electronic record of sales to support fair budgetary allocations across Czech municipalities. GeoScape. 2023, vol. 17, No 1, p. 47-57. Available from: https://dx.doi.org/10.2478/geosc-2023-0004.

SEMERÁDOVÁ, Lucie and Pavel SEMERÁD. Robotics and automation for accounting and tax purposes. Wroclaw, 2022.

SEMERÁD, Pavel, Lucie SEMERÁDOVÁ and Michal RADVAN. Tax fraud detection in accommodation services. In Tax Avoidance, Fraud Detection and Related Accounting Issues. Insights from the Visegrad Group Countries. Wroclaw, 2022, p. 87-97.

SEMERÁD, Pavel, Roman BRAUNER, Ondřej BABUNĚK and Lucie SEMERÁDOVÁ. The Electronic Record of Sales as an Effective Tool for Fair Compensation Payments to Entrepreneurs. Online. 1st ed. Plzeň, 2022, p. 266-279. ISBN 978-80-261-1129-0.

OTAVOVÁ, Milena, Jana GLÁSEROVÁ and Pavel SEMERÁD. Is the Category of Micro-Undertakings in the Visegrad Group Countries Relevantly Defined? European Journal of Business Science and Technology. 2021, vol. 7, No 2, p. 198-209.

SEMERÁD, Pavel, Michal RADVAN and Lucie SEMERÁDOVÁ. Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic. Analysis and Studies CASP. 2021, vol. 11, No 1, p. 23-31. ISSN 2451-0475.

SEMERÁD, Pavel, Miloš GRÁSGRUBER and Lucie SEMERÁDOVÁ. Zdanění znalecké činnosti (Taxation of an Expert’s activity). Soudní inženýrství : časopis pro soudní znalectví v technických a ekonomických oborech. Brno: Cerm, 2019, vol. 2019, No 2, p. 8-12. ISSN 1211-443X.

SEMERÁD, Pavel and Lucie SEMERÁDOVÁ. Důvody pro zavedení daně z práce robotů (Reasons for introducing a tax on robot labour). Brno: Daně – teorie a praxe 2018: sborník referátů a abstraktů XXI. ročníku mezinárodní odborné konference, 2018, p. 132-138. ISBN 978-80-87482-57-5.

SEMERÁD, Pavel and Lucie SEMERÁDOVÁ. Důvody pro zavedení daně z práce robotů (Reasons for introducing a tax on robot labour). Acta Sting. 2018, vol. 2018, No 4, p. 51-109. ISSN 1805-6873.

SEMERÁD, Pavel and Lucie SEMERÁDOVÁ. Možnosti zdaňování znalecké činnosti u fyzických osob (Possibilities of taxing expert services of physical persons). Soudní inženýrství : časopis pro soudní znalectví v technických a ekonomických oborech. Brno: Cerm, 2018. ISSN 1211-443X.

SEMERÁD, Pavel and Lucie SEMERÁDOVÁ. Možnosti zdaňování znalecké činnosti u fyzických osob (Possibilities of taxing expert services of physical persons). In Sborník příspěvků konference Expert Forensic Science Brno 2018. 2018th ed. Brno: Vysoké učení technické v Brně, 2018, p. 32-40. ISBN 978-80-214-5600-6.

PFEIFFER, Sebastian and Pavel SEMERÁD. Missing trader fraud in European VAT. 2013.