The aim of my diploma thesis is to analyze the impact of taxes on the management of forest enterprises. Each business unit is subject to different tax charges. The amount of tax burden on an enterprise depends on a large number of different factors. In the first part of the diploma thesis we dealt with the theoretical bases related to the tax burden. We have characterized the concept of tax, determined the basic functions of taxes, and defined basic tax concepts. In the second chapter, we dealt with the difference between tax policy and the tax system; we characterized the tax system of the Slovak Republic and briefly characterized the individual taxes applied in the territory of Slovakia. We have defined the differences between direct and indirect taxes. We include local taxes and local taxes. Local taxes represent one of the sources of local government revenue, which also determines the amount of tax rates involved. Indirect taxes are characterized by the fact that they burden the final consumers of goods and services, but are passed through manufacturers and retailers. Indirect taxes include value added tax and excise duty. In the practical part of the diploma thesis are defined taxes, which burden the selected forestry enterprise Lesy SR, š. p. Among the direct taxes imposed on the enterprise are income tax and local taxes and fees. This included, in particular, real estate tax and motor vehicle tax. An enterprise is a value-added tax payer who dues monthly. The overall tax burden has declined in the last two years as a result of a drop in profits.