The diploma thesis on The implementation of the tax liability for the tax on forest land is at the beginning focused on the overview of economic instruments of public policy. The purpose of these instruments is to raise funds to finance public sector expenditure. However, when implementing them, the various actors' reactions that are part of the implementation may appear. The aim of the diploma thesis is to analyze the process of implementation of the tax liability for forest tax, in the selected municipalities of Očová and Zvolenská Slatina. The theoretical part consists of a public policy analysis as a mediator between an individual and a society, including public policy and interests in general and its tools. It further describes tax as a tool of public policy, its elements, the subject of taxation and, last but not least, the legal regulation of Act no. 582/2004 Coll. local taxes and a local fee for municipal waste and small construction waste. the year 2014, which is related to the issue. In the analytical part of the thesis, we have gained information through the personal interview necessary to evaluate the problems that have arisen in the municipalities in the implementation of the tax obligation. The analysis of the results of the work shows that the strictly imposed forest tax limit for the village of Očová is not suitable, but it did not cause great complications for Zvolenská Slatina.