Publication Records

SEMERÁD, Pavel; Marian DOBRANSCHI; Piotr LUTY and Petr ZIMČÍK. Important Aspects when Designing a Mining Tax in Outer Space. In Jahankhani, H., Kilpin, D.V., Sainidis, E., Pozza, M.A. Space Mining. Space Law and Policy. Singapore: Springer, 2026, p. 65–77. Available from: https://doi.org/10.1007/978-981-95-5543-7_4.

HODINKOVÁ, Monika; Pavel SEMERÁD and Jan BOUBÍN. Comparison of Entrepreneurial Support in Selected Central European Countries During the 2024 Floods. Trendy v podnikání. 2025, vol. 15, No 2, p. 27-43. Available from: https://doi.org/10.24132/jbt.2025.15.2.27_43.

ZÍDKOVÁ, Hana; Pavel SEMERÁD and Markéta ARLTOVÁ. Resilience in public finance: digital reporting of cash sales in restaurants. Cogent Business & Management. 2025, 12(1). Available from: https://doi.org/10.1080/23311975.2025.2565721.

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 Petra HOSPODKOVÁ. VAT Control Statement. In I. Chuy,P. Luty, V. Lakatos. Modern Tools for Fraud Detection: Insights from the V4 and Ukraine. Publishing House of Wroclaw University of Economics and Business, 2025, p. 85-93.

HODINKOVÁ, Monika and Pavel SEMERÁD. VAT Domestic Reverse Charge: Positives and Threats. In I. Chuy, P. Luty, V. Lakatos. Modern Tools for Fraud Detection: Insights from the V4 and Ukraine. Publishing House of Wroclaw University of Economics and Business, 2025, p. 94-103.

CHUCHLÍKOVÁ, Eliška and Pavel SEMERÁD. Zhodnocení vývoje místního koeficientu u daně z nemovitých věcí v období 2023-2025. Acta Sting. Brno: Akademie Sting, 2025, vol. 14, No 2, p. 6-21. ISSN 1805-6873.

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://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://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://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://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. Analyses and Studies. 2021, vol. 1, No 11, p. 23-31. ISSN 2451-0475.

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.

SEMERÁD, Pavel. How to Avoid the Usual Price Rule on the Fuel Market in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2016, vol. 64, No 1, p. 351–355. ISSN 1211-8516. Available from: https://doi.org/10.11118/actaun201664010351.

SEMERÁD, Pavel and Lucie BARTŮŇKOVÁ. VAT Control Statement as a Solution to Tax Evasion in the Czech Republic. Procedia Social and Behavioral Sciences. ELSEVIER SCIENCE BV, 2016, p. 417 – 423. ISSN 1877-0428. Available from: https://doi.org/10.1016/j.sbspro.2016.05.516.

SEMERÁD, Pavel; Michal RADVAN and Lucie BARTŮŇKOVÁ. VAT Control Statement Problematic Aspects. In Proceedings of the21th International Conference Theoretical and Practical Aspects of Public Finance 2016. Prague: University of Economics, 2016, p. 90-95.

SEMERÁDOVÁ, Lucie and Pavel SEMERÁD. Změny v evidenci tržeb v České republice. Trendy v podnikání. 2016, vol. 6, No 2, p. 39-46.

DAVID, Petr and Pavel SEMERÁD. Possibilities of measuring tax evasion related to fuel sale. Procedia Economics and Finance. 2014, p. 121 – 129. Available from: https://doi.org/10.1016/S2212-5671(14)00327.

GRÁSGRUBER, Miloš; Milena OTAVOVÁ and Pavel SEMERÁD. Impacts of the application of the reversecharge mechanism of the value added tax. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2013, LXI, No 7, p. 2133–2141. ISSN 1211-8516.

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

SEMERÁD, Pavel. Value added tax evasion and excise duty fraud on fuel market in the Czech Republic. Mendel. Brun., 2012, LX, No 2, p. 335–340.