This study examines the impact of electronic tax system on revenue generation in the Kogi Internal Revenue Service, focusing on e-registration, e-filing, and e-payment. This study adopts a survey research design, a population of 479, and a sample size of 218 determined through Yamane’s formula, out of which 85% respond to the structured questionnaire designed within the 5-point Likert scale (1 = Strongly Disagree to 5 = Strongly Agree). A pilot study with 30 non-sampled respondents conducted a reliability and validity pre-test, reporting a value of 0.859 (Cronbach's alpha coefficient), which indicates excellent internal consistency. This study used multiple regression model, and the data analysis was conducted using SPSS 25, revealing that e-registration (B = .137 and p = 0.000 < 0.05), e-filing (B = .346 and p = .001 < 0.05), and e-payment (B = .832, p = .000 < 0.05) have a positive effect on revenue generation.  This study concludes that there are strong positive effects on revenue collection in KGIRS by electronic tax systems (e-registration, e-filing, and e-payment). These e-tools result in improved compliance, reduced expenditure, and increased fiscal sustainability in Kogi State by fixing the failures of traditional practices in favour of fiscal sustainability in Nigeria that are part of the wider e-governance push amid economic difficulties. One of the major recommendations is that KGIRS should consolidate and automate the e-registration process further by ensuring it has user-friendly online portals and mobile connections to the process, as well as special enrolment campaigns for those not yet registered to receive the process.