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    2025

    1. The Usual Price Rule as a Tool to Detect a VAT Fraud
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 11/5/2025 19:13.
      More: https://is.newton.cz/publication/476647/en

    2024

    1. Electronic Records of Sales in the Czech Republic.
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 16/3/2025 22:45.
      More: https://is.newton.cz/publication/476543/en
    2. Impact of Robot Installations on Employment and Labour Productivity in Automotive Industry
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 26/10/2024 13:00.
      More: https://is.newton.cz/publication/476485/en
    3. Risks and Opportunities of AI Textual Models, e.g., Chat GPT, in Education
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 25/3/2025 17:58.
      More: https://is.newton.cz/publication/476638/en
    4. Sugar-sweetened beverages: taxation evidence from seven European countries and recommendations for implementation in other EU regions
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 16/3/2025 22:42.
      More: https://is.newton.cz/publication/476542/en
    5. The Role of Government in Tackling Income Inequality: Evidence from Central and Eastern European Countries
      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.
      URL
      Name (in English): The Role of Government in Tackling Income Inequality: Evidence from Central and Eastern European Countries

      Keywords in English: CEE Countries; Income Inequality; Fiscal Policy; Gini Coefficient; Minimum Wage
      International impact: yes
      Reviewed: yes
      Changed by: Ing. Petr Zimčík, Ph.D., učo 15050. Changed: 14/3/2025 19:45.
      More: https://is.newton.cz/publication/476539/en

    2023

    1. AI a jej miesto vo vzdelávaní = AI and its Place in Education
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 25/3/2025 18:02.
      More: https://is.newton.cz/publication/476639/en
    2. Anticipated Effects of the Cancellation of the Electronic Records of Sales System in the Czech Republic
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 16/3/2025 22:52.
      More: https://is.newton.cz/publication/476545/en
    3. Asteroid mining tax as a tool to keep peace in outer space
      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.
      Name (in English): Asteroid mining tax as a tool to keep peace in outer space
      English.
      Keywords in English: Asteroid mining; Extra-terrestrials; Space colonisation; Space exploration; Space tax; Taxation
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 27/9/2024 21:29.
      More: https://is.newton.cz/publication/476470/en
    4. Using electronic record of sales to support fair budgetary allocations across Czech municipalities
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 16/3/2025 22:48.
      More: https://is.newton.cz/publication/476544/en

    2022

    1. Robotics and automation for accounting and tax purposes.
      SEMERÁDOVÁ, Lucie and Pavel SEMERÁD. Robotics and automation for accounting and tax purposes. Wroclaw, 2022.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 20/10/2024 21:13.
      More: https://is.newton.cz/publication/476480/en
    2. Tax fraud detection in accommodation services
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 16/3/2025 22:58.
      More: https://is.newton.cz/publication/476547/en
    3. The Electronic Record of Sales as an Effective Tool for Fair Compensation Payments to Entrepreneurs
      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.
      URL
      English. Czech Republic.
      Keywords in English: COVID-19, EET, electronic record of sales, ERS, compensation payments
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 15/2/2023 14:12.
      More: https://is.newton.cz/publication/476395/en

    2021

    1. Is the Category of Micro-Undertakings in the Visegrad Group Countries Relevantly Defined?
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 16/3/2025 22:59.
      More: https://is.newton.cz/publication/476548/en
    2. Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic
      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.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 16/3/2025 22:56.
      More: https://is.newton.cz/publication/476546/en

    2019

    1. Zdanění znalecké činnosti (Taxation of an Expert’s activity)
      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.
      Name in Czech: Zdanění znalecké činnosti
      Name (in English): Taxation of an Expert’s activity
      Czech.
      Keywords in English: personal income tax, expert, tax avoidance
      International impact: yes
      Reviewed: yes
      Changed by: Ing. Lucie Semerádová, Ph.D., učo 9459. Changed: 2/12/2019 21:11.
      More: https://is.newton.cz/publication/476267/en

    2018

    1. Důvody pro zavedení daně z práce robotů (Reasons for introducing a tax on robot labour)
      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.
      Name in Czech: Důvody pro zavedení daně z práce robotů
      Name (in English): Reasons for introducing a tax on robot labour
      Czech.
      Keywords in English: taxation, robot labour tax, , human labour
      Type of proceedings: pre-proceedings
      Changed by: Ing. Lucie Semerádová, Ph.D., učo 9459. Changed: 2/2/2019 21:25.
      More: https://is.newton.cz/publication/476138/en
    2. Důvody pro zavedení daně z práce robotů (Reasons for introducing a tax on robot labour)
      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.
      URL
      Name in Czech: Důvody pro zavedení daně z práce robotů
      Name (in English): Reasons for introducing a tax on robot labour

      Keywords in English: human labour, taxation, robot labour tax
      Reviewed: yes
      Changed by: Ing. Lucie Semerádová, Ph.D., učo 9459. Changed: 2/2/2019 21:20.
      More: https://is.newton.cz/publication/476137/en
    3. Možnosti zdaňování znalecké činnosti u fyzických osob (Possibilities of taxing expert services of physical persons)
      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.
      Name in Czech: Možnosti zdaňování znalecké činnosti u fyzických osob
      Name (in English): Possibilities of taxing expert services of physical persons
      Czech. Czech Republic.
      Keywords in English: Taxation, Personal Income Tax, Tax avoidance
      Reviewed: yes
      Changed by: Ing. Lucie Semerádová, Ph.D., učo 9459. Changed: 25/10/2018 19:38.
      More: https://is.newton.cz/publication/476091/en
    4. Možnosti zdaňování znalecké činnosti u fyzických osob (Possibilities of taxing expert services of physical persons)
      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.
      Name in Czech: Možnosti zdaňování znalecké činnosti u fyzických osob
      Name (in English): Possibilities of taxing expert services of physical persons
      Czech. Czech Republic.
      Keywords in English: personal income tax, taxation, tax avoidance
      Reviewed: yes
      Changed by: Ing. Lucie Semerádová, Ph.D., učo 9459. Changed: 25/10/2018 19:34.
      More: https://is.newton.cz/publication/476090/en

    2013

    1. Missing trader fraud in European VAT
      PFEIFFER, Sebastian and Pavel SEMERÁD. Missing trader fraud in European VAT. 2013.
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 19/2/2025 21:06.
      More: https://is.newton.cz/publication/476511/en
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