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Purpose: The subject of this article is training and its impact on the motivation of public administration employees in tax offices. Design/methodology/approach: both secondary and primary research were conducted. Secondary research includes literature on the subjects of motivation, motivating, human resources management and employee training. However, the primary study includes a survey conducted in tax offices; in this case, the method was a survey, the technique was an online survey, and the research tool was a survey questionnaire. Findings: respondents almost unanimously answered that they mainly participate in training because the acquired knowledge will allow them to improve the performance of their duties. Training also motivates them to continue their professional development. The answer regarding job change is noteworthy: respondents do not connect the knowledge acquired during training with the possibility of changing jobs. The research shows that the most important form of motivation is material motivation. Next are the atmosphere and satisfaction with the duties performed. Originality/value: indicating how important it is to align employees' personal goals with the goals of the organization. In such a case, the system should take into account the individual needs of employees, but employees should also recognize the opportunities for their own development and the benefits that may accrue to the institution. In this way, professional goals can also become personal goals. The author drew attention to an important issue - respondents are aware of their needs, and employers should notice and meet their expectations. This will undoubtedly improve the functioning of many offices. In the era of artificial intelligence, employees' soft skills should be particularly valued because interpersonal skills, flexibility, the ability to cooperate, and creativity are becoming the key factors that distinguish people in the context of technological progress.
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