The main aim of this diploma thesis is to analyze the implementation process of tax liability for forest tax. The implementation process was analyzed in the village of Rimavska Brezovo and in the town of Hnúšťa. The theoretical part is dealt with definitions such as public policy, the policy network, the policy arena, the policy cycle, and the public policy instruments, in particular the economic instruments to which the taxes relate. The theoretical part includes taxes, specifically local taxes and fees, including land taxes and forest land taxation. The diploma thesis deals with the amendment of Act no. 582/2004 Coll. local taxes and a local fee for municipal waste and small construction waste associated with the issue. In the practical part of the thesis information was collected on the basis of personal interviews with representatives of municipalities and forestry companies, important for the evaluation of the tax implementation situation. The results of the diploma thesis show that the established limit on forest land tax did not significantly affect the communities analyzed, as they had a low tax rate for forest land before the amendment to the law.