VRBINIAKOVÁ, Denisa: Implementation of the tax liability in taxes of a forestry land. [Master´s Thesis]. The Technical University in Zvolen, Department of Economy and Forest Management. Supervisor: Ing. Martina Štěrbová, PhD., degree of professional qualifications: engineer, abbreviated form ,,Ing.“ Zvolen: TU, 2017, 88 s.Taxes belong among the economic tools of public policy. Their aim is to obtain resources used for funding of the public sector expenditures. In the process of their implementation, however, the different reactions of participants can occur. Aim of a submitted Master´s thesis is an analysis of tax liability implementation process in taxes of a forestry land in chosen regions of Žiar and Banská Bystrica. Theoretical part of this work deals with a public policy analysis and an analysis of political cycle, further it describes a policy network and a policy arena, taxes and their role in a local government. Work also covers the amendment of the Act No 582/2004 Coll. on local taxes and local fees for municipal waste and minor construction waste that is associated with this issue. 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 in implementation of tax liability. It follows form the results of this work that strictly set limits for taxes of a forestry land is not suitable for the chosen municipalities of Motyčky and Ihráč. Pursuant to the obtained information on current functioning of the municipalities that are affected by the amendment of Act No 582/2004 Coll. on local taxes and fees we had developed recommendations to solve the emerged situation.