Purpose. Creation of such a learning evaluation system that would be significantly compatible with the integrated human resource management system. Design / methodology / theoretical approach. Action research design and several research methods, such as the descriptive method, deconstruction method, aspect analysis method. Findings. Learning evaluation system has to be included in the integrated human resource management system, which, in turn, is based on process management system, and is able to supply the organization with detailed information about the quality of training within the organization and its return. Such an approach to integrated human resource management system is able to support effective management in other areas of the organization. Research limitations/implications. Application of the learning evaluation is revised within one institution – the Latvian State Revenue Service (SRS). The application of the model is significantly affected by the normative acts of the Republic of Latvia. Practical implications. The main findings related to the analysis of activities of the Latvian State Revenue Service could be practically implemented within tax and customs administrations. Originality/Value. Creation of a learning evaluation system which allows the integrated tax and customs administration evaluate the training activities that affect achievement of strategic goals.