Tax revenues constitute a crucial component of a nation's economic framework, necessitating focused attention in contemporary academic inquiry. Thus, this current investigation delves into the impact of adopting electronic invoicing systems and adhering to tax regulations on tax revenues within the context of Iraq. Furthermore, this study explores the mediating effect of tax collection efficiency on the relationship between electronic invoicing system adoption, tax regulation compliance, and tax revenues in Iraq. Data were gathered through questionnaires administered to employees within the private sector operating within the tax department of respective organizations. Utilizing smart-PLS methodology, the study scrutinized the interplay among the variables. Results demonstrate a positive correlation between electronic invoicing system adoption, tax regulation compliance, and tax revenues. Additionally, the study reveals that tax collection efficiency significantly mediates the relationships between electronic invoicing system adoption, tax regulation compliance, and tax revenues in Iraq. Implications suggest that the integration of e-invoicing systems could yield substantial benefits in streamlining the strategic processes of tax collection in Iraq. Nevertheless, it is imperative to acknowledge the geographical and regulatory constraints inherent to this research, which may limit the generalizability of its findings to other contexts.