Bachelor thesis deals with the analysis of legislative changes of forest land in the Slovak Republic. The aim of the thesis is to analyse novelties related to taxation of forest land. In 1992, before the break-up of Czechoslovakia and in 2004 before the accession to the European Union, the most significant changes in legislation were introduced in the Slovak Republic, which regulate the issue of taxes on forest land. Changes related to this problem were most pronounced in the subject of taxes, where forest tax issues were adjusted more than twice, significant changes were also made at basic and tax rates. In order to achieve the main objective, it was necessary to define more precisely the issue of economic instruments of forestry policy.