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Human resource theory supports the significance of training and development in which it is considered as one of the processes in achieving organizational goals by attracting and maintaining employees, and also managing them effectively. This research hypothesized that training and development will be positively related to employee job commitment among hierarchical levels, One hundred and twenty employees comprises of non-managers (first/lower level management) and managers (middle level and top management) in Ghana Revenue Authority were surveyed for this purpose. Statistical Package for the Social Sciences (SPSS) was used to conduct several forms of analysis. The analysis revealed some evidence that suggest a statistically significant relationship between training and development and employee job commitment among the various hierarchical levels. 


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