Prime Theory Of Motivation
Questions and Answers - you can ask follow on questions here
Do the different levels of motivation follow the evolution of the brain?
Yes. Impulses and inhibitions are the basic building blocks of behaviour that evolved in all animals with a brain. Motives evolved because they provided greater flexibility in behaviour, probably with reptiles and certainly with mammals. Evaluations and plans are uniquely human because they rely on language as a form of representation. 
Why is motivation called a matter of learning
If I understand the question correctly, I don't think it is. It is true that as humans our motivation does usually involve a considerable amount of learning (specifically: learning associations, habituation, sensitisation and acquiring propositional knowledge) but this builds on inbuilt reactions and some of our actions are instinctive. 
What levels do mammals have?
They have the Response, Impulse/inhibition and Motive levels. Other than humans, they do not have evaluations or plans. Note, however, that plans in this theory are self-conscious intentions to carry out an action in the future. Clearly some other mammals have the capacity to enact a complex action sequence that in some sense requires a level of planning in order to achieve a goal. This can be achieved without self-conscious intent however. 
Is motivation is product of values?
Values can be thought of in different ways. In PRIME Theory they are evaluations (beliefs about what is good or bad) concerning general objects or features. So the belief that 'Lying is bad' is a value as is 'Caring for other people is good'. An important feature of PRIME Theory is that these beliefs do not translate into behaviour unless they lead us to feel positively or negatively about these things. So someone may profess a set of values but not act in accordance with them if they remain purely at the level of belief and do not translate into desire. 
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