
Pavel SemerádSting University · Department of Accounting and Taxes
Pavel Semerád
Doctor of Finance
Asteroid Mining Tax, Robot Tax, Sugar Tax, Value Added Tax, Tax Evasion
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27
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Introduction
Skills and Expertise
Publications
Publications (27)
It is with great pleasure that we present the first of three monographs describing the research results on combating corruption and fraud. Combating corruption begins with awareness of the problem. Sharing the knowledge of the Visegrad Group countries and Ukraine in counteracting corrupt behaviour has a significant cognitive and educational aspect....
The aim of this study is to investigate the role of government interventions in lowering income inequality in post-communist economies of Central and Eastern Europe (CEE). The focus is set on three key policy instruments: progressive income taxation, social transfers, and minimum wage regulations. We use the Gini coefficient for market income and t...
Objectives: Higher-than-recommended sugar consumption (< 10% of total energy intake; WHO) leads to negative health impacts and the development of serious diseases. Sugar-sweetened beverages (SSBs) proved to be among the leading sources of free sugar intake, as they contain large amounts of added sugar. Our article aims to propose tax measures that...
The automotive industry is regarded as one of the most robotized sectors of the manufacturing industry. The topic of robotization is currently intensely debated within the Fourth Industrial Revolution or Industry 4.0. In this study, we focused on automobile manufacturers operating in selected countries of the European Union and analysed the level o...
The paper focuses on electronic record of sales, a tool enabling continuous monitoring and control of declared sales of business entities. Such systems have been recently gaining popularity in European countries. The objective of the paper is to analyse the possible use of electronic record of sales for a fairer redistribution of shared taxes accor...
In the past year, we have witnessed the rapid progress in artificial intelligence presented, which is manifested by the advent of the open use of Chat GPT in many areas, which opens up various possibilities also in education. Therefore, its place as a form of innovation in teaching, mostly at universities, needs to be considered. The aim of the art...
This paper evaluates electronic records of sales. We specifically focused on entrepreneurial entities in the accommodation services sector since these were included in the first stage of mandatory record keeping in the Czech Republic (from 1 December 2016 onwards). Our particular aim was to see how introducing the electronic records of sales system...
The presented book was written in cooperation with scientists from Poland and the Czech Republic, including young scientists from the WUEB Doctoral School. The issues presented in the monograph concern the theoretical aspects of tax avoidance and the role of accounting in detecting financial frauds. A particular advantage of the presented monograph...
From the reviewer:
“The topic of detecting fraud in the accounting and tax system is essential and continuing. It is internationally known and described. We can find several publications in high-scoring journals in this field, but referring to highly developed countries. In developing countries, which are the economies of Central and Eastern Europe...
The tax regime and the subsequent funding of non-governmental non-profit organizations through the institution of tax assignations in the Visegrad countries is the main topic of this paper.The issue of taxation is discussed with the aim of proposing changes and recommendations and reducing administrative costs of non-profit organizations in the Cze...
The situation around the COVID-19 pandemic is very serious worldwide. In addition to health problems, it also has many social and economic impacts. In our article, we have looked at the economic impact on the accommodation services sector. Despite repeated restrictions imposed by the government of the Czech Republic on this activity, there is specu...
Na całym świecie sytuacja wywołana przez pandemię COVID-19 jest bardzo poważna. Poza problemami zdrowotnymi są także widoczne liczne skutki społeczne i gospodarcze spowodowane rozprzestrzenianiem się wirusa. W artykule przeanalizowaliśmy skutki gospodarcze w sektorze usług noclegowych. Mimo ograniczeń wielokrotnie nakładanych na ten obszar działaln...
The paper is focused on the area of introducing new technologies and the consequent impact on a more efficient functioning of a company, with an emphasis on reducing labour costs. A case study has been created for a company that replaced its employees with technology to reduce the dependence of its performance on the staff. Our aim was to quantify...
The paper discusses the issue of the value added tax control statement. The aim is to assess, based on an analysis of available information, this tax fraud control instrument and predict possible impact on tax entities belonging to the category of small and medium enterprises (SME), as well as effects on the revenue part of the national budget. Our...
The paper deals with value added tax evasions on the fuel market in the Czech Republic. This commodity is used in carousel fraud. In the chains of taxpayers there are missing traders who fail to meet their tax obligations. Their business strategy is based on quick sales at unusually low prices which do not allow honest parties to compete. Tax admin...
In the paper the results of a survey using questionnaires are presented. About 1600 football fans from the whole Czech Republic took part in the survey. The survey focused on identification of factors that decide, whether a fan visits a game of the highest football league in the Czech Republic or not. We present the first part of the survey in whic...
The article deals with the possibilities of estimating the amount of tax evasion concerning value added tax in the fuel market in the Czech Republic. Part of the text is the evaluation of the existing standard methods used for measuring tax evasion. It has been proved that these methods are not suitable for determining the amount of fuel tax evasio...
Reverse charge mechanism is considered to be a specific mechanism when applying the value added tax. The liability to declare and pay the output tax is transferred to the recipient of the fulfillment within the reverse charge mechanism. Since Apri1 1, 2011 there has been extended the application of the reverse charge mechanism to the domestic (home...
Článek má za cíl pomocí daně z příjmů zvýšit příjmy do rozpočtů družstev dětí a mládeže. Úpravy v zažitých trendech by mohly přinést vyšší zájem a podporu sportu v jeho okolí. Variabilita a kreativita je široká, a obecné řešení neexistuje. Jsou navrženy úpravy současné podpory ve formě peněžních a nepeněžních darů, a získávání peněz od zaměstnavate...
This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses reve...
This paper deals with the current reform of higher education which is now being discussed in the Czech Republic. The Government and the Ministry of Education, Youth and Sports propose a tuition fee for students at universities but there is still no clear concept of it. University leaders and students are against the tuition fee because of their fea...