P. David

Most-cited papers

1. Principles of taxation of road motor vehicles and their possibilities of application

   P. David

   201211 citations Open access

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2. Selected problems of value added tax application in the agricultural sector of the European Union internal market

   P. David, D. Nerudová

   20189 citations Open access

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3. Possibilities of Measuring Tax Evasion Related to Fuel Sale

   P. David, Pavel Semerád

   20149 citations Open access

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4. Electoral Cycle and Tax Policy – Determination of Income Tax Variables: Case of the Czech Republic

   P. David, Lucie Formanová

   20168 citations Open access

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5. Distribution of the increased tax burden for agricultural products and food in the Czech Republic.

   P. David

   20187 citations Open access

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6. Taxing Car-produced Carbon Dioxide Emissions: Matching the Cure to the Disease

   P. David, J. Montag

   20147 citations Open access

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7. VAT in the frame of providing management services to the subsidiary in the selected EU member states

   D. Nerudová, P. David

   20186 citations Open access

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8. Basic economic gap related to smoking: reconciling tobacco tax receipts and economic costs of smoking-attributable diseases

   P. David

   2018Tobacco Control6 citations

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9. Older motor vehicles and other aspects within the proposal of environmental tax in the Czech Republic

   P. David, Milan Krapek

   20136 citations Open access

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10. The effects of increased VAT rates applied in the EU member states in 2014

    P. David

    20164 citations

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11. Aspects of the value added tax within the self assessment system and the extended guarantees for the provision of services in the countries of the European Union.

    P. David

    20183 citations Open access

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12. Solution to the unavailability of old cars’ emission values for the purpose of an environmental road tax base

    P. David, Milan Krapek

    20153 citations

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13. The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries

    P. David, Lucie Formanová, Adam Lisický, Kristýna Torkošová +1 more

    2020Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis2 citations Open access

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14. Optimization of Gini Coefficient Affected by Imperfect Input Data

    P. David

    2019European Journal of Business Science and Technology2 citations Open access

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15. Selected aspects of taxation of cigarettes in the EU member states.

    P. David

    20182 citations Open access

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16. DO THE V4 COUNTRIES FOLLOW THE EUROPEAN DEFICIT? EVIDENCE OF TOBACCO TAXES

    P. David

    20182 citations

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17. The Indirect Administrative Burden of Road Tax Proposal: Survey and Eye-tracking Experiment in the Czech Republic

    B. Andrlík, Stanislav Mokrý, P. David

    2023Acta academica karviniensia1 citations Open access

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18. The Relationship between Road Tax Rate Reduction Depending on Vehicle Age and Emission Parameters of Taxed Vehicle Categories in the Czech Republic

    P. David

    2021Ekonomický casopis1 citations Open access

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19. Can the Czech Road Tax be considered a Tax on Externalities?

    P. David

    2019European Financial and Accounting Journal1 citations Open access

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20. WHY AND HOW TO TAX CIGARETTES

    P. David

    20111 citations Open access

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21. ASPECTS OF TAXATION OF CIGARETTES IN THE EUROPEAN UNION

    P. David

    20091 citations

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22. Development of excise rates criteria in the European Union and its member states fulfilment

    P. David

    20091 citations Open access

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23. Harmonization of chosen excise duty in the EU

    P. David

    20081 citations Open access

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24. Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States

    D. Nerudová, P. David

    20081 citations Open access

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25. Practical aspects of value added tax in the agricultural enterprises in the EU

    D. Nerudová, P. David

    20071 citations Open access

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26. Carbon-Tax Benchmark as a Complement to Emissions Trading: An Empirical Calibration Based on Slovak EU ETS Data

    Michal Rimeš, Denisa Ihnatišinová, Juraj Válek, P. David

    2026Danube0 citations Open access

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27. The Right Time for General Road Tax: Evidence from the Czech Republic

    P. David

    2022Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration0 citations Open access

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28. The Real Effect of the Czech Tax Policy for Combating the Tobacco Epidemic

    P. David, Marek Litzman, Petr Rozmahel

    2022Ekonomický casopis0 citations Open access

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29. Rates of CO2 registration taxes levied on passenger cars in the EU - can they cause distortion?

    P. David

    20200 citations Open access

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30. Evironmental Tax. Are Vehicle Registers in the EU Prepared

    P. David, Vojtech Schiller

    20170 citations Open access

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31. Incidence of changes in rates of taxes on beer on market operators in the Czech Republic

    P. David

    20130 citations

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32. Construction of Environmental Road Tax in the Czech Republic

    P. David

    20130 citations

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33. Assessment of impact of tax rates changes on cigarette prices in the Czech Republic.

    P. David, L. Střelec, P. Kolman

    20100 citations Open access

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34. Taxation of cigarettes in the Czech Republic in Context of Harmonization of Given Excise Duty Rates in the European Union

    P. David

    20090 citations

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35. Development of average prices of cigarettes with regard to taxation changes in 2001–2009 in the Czech Republic

    P. David, M. Palát

    20090 citations Open access

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36. DIFFERENCE OF APPLICATION OF VAT IN EU MEMBER STATES DURING THE SUPPLY OF GOODS INCLUDING INSTALLATION

    P. David, D. Nerudová

    20080 citations Open access

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37. Tax incidence of the changes in the excise duty on cigarettes in 2003–2006 in the Czech Republic

    P. David

    20070 citations Open access

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