The main aim and keystone of this diploma thesis was to analyse the implemented process of tax liability of forest land tax. This process was analysed locally, while tax on forest land and its application in practice is subject to this level. The thesis is composed of two essential parts, which follow one another. In the first part the theory of an analysis of the implementation of forestry policy instruments with focus on tax on forest land was processed. An institution, where the analysis in the empirical part has been done, is a village in Lučenec district, concretely Divín. The empirical part of this thesis discusses methodology, processing of the case study of implementation of tax liability in the existing village. The case study was processed based on the analysis of the implementation process. Subsequently, we came up with evaluation of implementation, and with solution of tax deficits of tax liability in terms of implementation. Based on the results we have identified, appropriate recommendations have been set. The conclusion of the work was devoted to the summary and evaluation of the case study.