Tax belongs to one of the most important instruments of the state´s economic policy. The purpose of the tax is to raise funds for the financing of the public sector. The primary aim of the diploma thesis was the implementation of tax liability from forest land taxes. By the given implementation process we analysed tax on cities chosen by us before and after the law amendment. We chose cities from one region, Liptov region, specifically it were cities Ružomberok and Liptovský Hrádok and tax subjects Mestské lesy, spol. s.r.o. Ružomberok and Lesy Slovenskej Republiky, state enterprise, subsidiary Liptovský Hrádok. The theoretical part of the thesis focuses on findings from the field of public policy analysis, analysis of the political cycle, further it focuses on policy arena, policy network and taxes policy, specifically forest and land taxes. Next chapter was dedicated to aims and methodology of the work, for elaboration of case studies on implementation of tax duties in cities. Analytical part was devoted to specific case studies, based on personal interview with tax officials and with tax respondents. The conclusion of the thesis was dedicated to summary of results.