The master thesis deals with the issue of taxes and its main goal is to analyse the implementation process of property taxes on forest land. The thesis is divided into 3 chapters, theoretical part, case study and knowledge evaluation and overall thesis. The theoretical part is devoted to the principles of case study and the process of forming state measures using the analysis of public policy in forestry. Subsequently, it deals with property policy for forest landowners and its instruments including taxes. Finally, the theoretical part is devoted to the description of taxes in the Slovak Republic and of the forestland taxes in more detail. The research part consists of a case study investigating the implementation process of tax liability from the forestland in the villages of Polomka and Bacúch in the years 2013-2016. These municipalities are analysed in terms of the impact of amendment to Act no. 582/2004 Coll. on local taxes and a local fee for municipal waste and small construction waste. The conclusion is devoted to the case study evaluation in discussion and to overall summary.