Abstract. The study aims to determine the expected effect of electronic billing in increasing the efficiency of tax collection in Jordan. The researcher expects AQ1 positive outcomes from this research; these outcomes will provide information necessary to make decisions for a smooth transfer of electronic billing in Jordan. AQ2 The study population consists of income tax department employees, where a simple random sample was taken. 150 questionnaires were distributed and 130 of them were retrieved. The number of questionnaires valid for analysis was 125, AQ3 it constitutes 96% of the retrieved questionnaires. The results of the study show that there is an effect of applying the electronic billing system on raising the efficiency of the tax collection system in Jordan, and there is no statistically significant effect for legislation and laws on raising collection efficiency.