Daňové dopady Brexitu na Evropskou unii a Českou republiku

The problem that this diploma thesis is dealing with could be summarised into the following question: „What tax consequences, at both theoretical and practical level, might the United Kingdom leaving the European Union have on companies and citizens, especially those residing or established in the Czech Republic?“. The aim of this thesis is therefore to analyse possible Brexit consequences and impacts, from the perspective of various tax types and other linked matters, on Union and Czech citizens and companies, particularly from the microeconomic point of view. Emphasis will be placed on the consequences associated with income taxes, VAT, tariffs and other process requirements and peculiarities. These consequences will be analysed in general, more theoretical manner on one hand, and from the standpoint of a causal citizen or a company on the other.