Human resources management in the National Revenue Administration (NRA), as in other government administration institutions, is regulated by numerous legal acts. The key role here is played by the head of the civil service, establishing (and supervising) the basic framework for human resources management. The features and elements of the human resources management strategy in NRA are therefore very similar to other government administration institutions. It differs only in adapting certain areas to the specific tasks of this office. The analysis carried out by the author confirmed the thesis put forward in the introduction to the study that the effectiveness of NRA functioning is not favorable compared to other European Union countries. So the fundamental question arises: is this caused? After all, NRA staff is well-educated (over 80% have higher education), is relatively well remunerated, has a fairly long seniority and low fluctuation. Is the problem of relatively low NRA effectiveness due to the dysfunction of any of the elements of HRM or other management areas of this organization?