Recent discussions and debates on tax revenue generation in Nigeria have surfaced in accounting literature, posing serious concerns for the attainment of sustainable 
development. The difficulty in preserving accurate records of tax payers or defaulters, the multiplicity of taxes, the absence of a database, the complexity of tax compliance 
and collection, the nonpayment of tax refunds, and other problems have all been cited as reasons why revenue objectives have not been met. The study determined the gap between the paucity of literature in Nigeria and the lack of application of pertinent theories, ideas, and empirical reviews, and made an effort to close it. The study looked 
into the impact of an electronic tax management system on the efficiency of tax revenue collection. The survey research design and total enumeration sampling technique were used for the study. In order to collect data, a total of 2670 structured questionnaires were given out to respondents in the three states that were chosen. Of those, 2199 copies were recovered, representing an 82.4 percent response rate. The dependability ranged from 0.70 to 0.90. A well-designed questionnaire was used to collect the data. Data analysis methods included descriptive and inferential (multiple regression) statistics. The findings demonstrated that, based on their perceived usability, electronic tax 
administration systems, online payment systems, mobile payment systems, and electronic billing devices, significantly influenced the achievement of high tax compliance (Adj R2= 0.166, F-stat = 107.480, p < 0.005). The study found that the effectiveness of tax revenue collection was modified by computerized tax management systems. According to the findings, tax authorities and organizations should offer incentives to taxpayers who have willingly cooperated in order to encourage them to keep paying their taxes.

Keywords: Electronic Tax Management System, Tax Compliance, Tax Revenue Collection Efficiency, Tax Revenue Generation.