This guide is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. This reference guide deals with Human Resource Management (HRM) issues, HRM strategy, and, more generally, human capital in a tax administration. It introduces modern HRM practices for senior leaders of a tax administration including how HRM should be organized within a tax administration, the design of a career path, and adequate remuneration structure for tax administration officials. The guide identifies key areas of effective HRM and some of the supporting principles. It also defines what the function of learning and development is and why it is important for tax administrations. Hot topics such as workforce analysis, culture, values, ethics, HR analytics, training, and knowledge management are also covered.