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    2026

    1. Important Aspects when Designing a Mining Tax in Outer Space C - Kapitola resp. kapitoly v odborné knize
      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.

      International impact: yes
      Reviewed: yes
      Type of record: Chapter(s) of a specialized book
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 15/2/2026 21:24.
      More: https://is.newton.cz/publication/476681/en

    2025

    1. Comparison of Entrepreneurial Support in Selected Central European Countries During the 2024 Floods J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 15/2/2026 21:34.
      More: https://is.newton.cz/publication/476679/en
    2. Resilience in public finance: digital reporting of cash sales in restaurants J - Článek v odborném periodiku
      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.
      English. United Kingdom of Great Britain and Northern Ireland.
      Keywords in English: Cash payments, fraud prevention measures, shadow economics, tax evasion, underreporting of sales
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 29/9/2025 21:30.
      More: https://is.newton.cz/publication/476655/en
    3. The Usual Price Rule as a Tool to Detect a VAT Fraud C - Kapitola resp. kapitoly v odborné knize
      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.
      Type of record: Chapter(s) of a specialized book
      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
    4. VAT Control Statement C - Kapitola resp. kapitoly v odborné knize
      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.
      Type of record: Chapter(s) of a specialized book
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 12/6/2025 21:44.
      More: https://is.newton.cz/publication/476649/en
    5. VAT Domestic Reverse Charge: Positives and Threats C - Kapitola resp. kapitoly v odborné knize
      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.
      Type of record: Chapter(s) of a specialized book
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 12/6/2025 21:48.
      More: https://is.newton.cz/publication/476650/en
    6. Zhodnocení vývoje místního koeficientu u daně z nemovitých věcí v období 2023-2025 J - Článek v odborném periodiku
      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.
      URL
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 25/3/2026 06:44.
      More: https://is.newton.cz/publication/476695/en

    2024

    1. Electronic Records of Sales in the Czech Republic. C - Kapitola resp. kapitoly v odborné knize
      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.
      Type of record: Chapter(s) of a specialized book
      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 J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      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 J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      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 J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      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 J - Článek v odborném periodiku
      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.
      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
      Type of record: Article in a journal
      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 J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      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 J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      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 J - Článek v odborném periodiku
      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.
      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
      Type of record: Article in a journal
      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 J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      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. C - Kapitola resp. kapitoly v odborné knize
      SEMERÁDOVÁ, Lucie and Pavel SEMERÁD. Robotics and automation for accounting and tax purposes. Wroclaw, 2022.
      Type of record: Chapter(s) of a specialized book
      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 C - Kapitola resp. kapitoly v odborné knize
      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.
      Type of record: Chapter(s) of a specialized book
      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 D - Stať ve sborníku
      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
      Type of record: Proceedings paper
      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? J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      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 J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 21/11/2025 22:49.
      More: https://is.newton.cz/publication/476665/en
    3. Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      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) J - Článek v odborném periodiku
      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
      Type of record: Article in a journal
      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) D - Stať ve sborníku
      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
      Type of record: Proceedings paper
      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) J - Článek v odborném periodiku
      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
      Type of record: Article in a journal
      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) J - Článek v odborném periodiku
      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
      Type of record: Article in a journal
      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) D - Stať ve sborníku
      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
      Type of record: Proceedings paper
      Changed by: Ing. Lucie Semerádová, Ph.D., učo 9459. Changed: 25/10/2018 19:34.
      More: https://is.newton.cz/publication/476090/en

    2016

    1. How to Avoid the Usual Price Rule on the Fuel Market in the Czech Republic J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 22/11/2025 09:29.
      More: https://is.newton.cz/publication/476669/en
    2. VAT Control Statement as a Solution to Tax Evasion in the Czech Republic J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 21/11/2025 22:56.
      More: https://is.newton.cz/publication/476664/en
    3. VAT Control Statement Problematic Aspects D - Stať ve sborníku
      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.
      Name in Czech: Problematické aspekty kontrolního hlášení

      Type of record: Proceedings paper
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 22/11/2025 09:27.
      More: https://is.newton.cz/publication/476668/en
    4. Změny v evidenci tržeb v České republice J - Článek v odborném periodiku
      SEMERÁDOVÁ, Lucie and Pavel SEMERÁD. Změny v evidenci tržeb v České republice. Trendy v podnikání. 2016, vol. 6, No 2, p. 39-46.
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 22/11/2025 09:34.
      More: https://is.newton.cz/publication/476670/en

    2014

    1. Possibilities of measuring tax evasion related to fuel sale J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 21/11/2025 22:52.
      More: https://is.newton.cz/publication/476666/en

    2013

    1. Impacts of the application of the reversecharge mechanism of the value added tax J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 21/11/2025 22:39.
      More: https://is.newton.cz/publication/476663/en
    2. Missing trader fraud in European VAT J - Článek v odborném periodiku
      PFEIFFER, Sebastian and Pavel SEMERÁD. Missing trader fraud in European VAT. 2013.
      Type of record: Article in a journal
      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

    2012

    1. Value added tax evasion and excise duty fraud on fuel market in the Czech Republic J - Článek v odborném periodiku
      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.
      Type of record: Article in a journal
      Changed by: Ing. et Ing. Pavel Semerád, Ph.D., MBA, učo 5065. Changed: 21/11/2025 22:54.
      More: https://is.newton.cz/publication/476667/en