PETREKOVÁ, Viktória: Implementation of the tax liability in taxes of a forestry land [Diploma Thesis] – Technical University in Zvolen, Department of Economy and Forest Management. Supervisor: Ing. Martina Štěrbová, PhD. Degree of Qualification: Master of Science, abbreviated as: „Ing.“ Zvolen: TU, 2018. 75 p. The aim of the submitted diploma thesis it to analyze the implementation process of the tax liability for forest tax on the local level in the municipalities Turecká and Pliešovce. The specific objective of the thesis is to identify the impacts of the Act no. 582/2004 Coll. amendment from 2014 to these municipalities and forest owners in the given cadastral territories. The theoretical part of the thesis characterizes public policy, policy cycle analysis, concept of policy network and arena, public policy instruments with an emphasis on forest land tax. An considerable attention is paid to the issue of a law change, which allows the municipality to set an annual tax rate for forest land up to a maximum of 2,5 %. Methodologically, the thesis is based on the literature review, case studies, face-to-face interviews and document analysis. The empirical part of the thesis analyzes the implementation process of tax liability for forest tax from the point of view of selected municipalities as administrators of this tax, as well as taxpayers – forest owners. In conclusion, the thesis evaluates policy cycle of the public policy measure and progress of the analyzed implementation process. The results pointed out, that implementation of the measure in the municipalities Turecká and Pliešovce was without a problem. However, the discussion part indicates, that the amendment of the law caused radical budget constraint and considerable financial problems to many municipalities in Slovakia. On the other hand, the forest owners perceive this change positively, because it implies a reduction in the tax liability.