ZVAROVÁ, Katarína: Implementation of Tax Liability in Forestry Land Tax [Master thesis] - Technical University in Zvolen, Department of Economics and Management of Forestry. Supervisor of the thesis: Ing. Martina Štěrbová, PhD. Qualification degree: Master of Science, abbreviated as "Ing.". Zvolen: TU, 2018. 77 pp.Public policy examines a set of government activities affecting the lives of citizens directly or indirectly. Public economic policy instruments include remittances, fees, levies and taxes. Implementation of tax liability in forestry land tax in selected municipalities and forest enterprises was the topic and the main aim of the master thesis. Theoretical part of thesis is focused on issues and tools of public policy. Moreover, this part is devoted to taxing as an economic instrument of public policy, basic tax requirements, local taxes, real estate tax and especially land tax. Methodically, work is based on case study, interview and document analysis. The research part of the thesis deals with a personal interview with representatives of the municipality and representatives of forest enterprises. Analytical part of the work includes information that we had obtained in the in-person debates and that was needed for assessment of problems that a municipality faces and forest enterprises in implementation of tax liability. Municipalities, forest enterprises, their finances are described in the research part. Ways, how they solved the problems associated with the approval of the Act and their state-of-the-art are defined in this part as well. It follows from the results of this work that strictly set limits for taxes of a forestry land is not suitable for the municipality of Moštenica, on the contrary, the town of Tisovec did not change the law. For forest landowners, a radical ceiling for forest tax has had a positive impact. Pursuant to the obtained information we had developed recommendations to solve the emerged situation.