Tax revenues are essential for sustainable development because they provide governments with independent revenues to invest in development, reduce poverty, provide public services, etc., as well as increase the state's ability to respond to the needs of its citizens. Several recent studies have confirmed that the contribution of tax revenues to OECD countries; On top of that is France; It has exceeded more than a third of the gross domestic product of these countries, while this rate reaches half in developing countries, including Egypt, which must work to increase tax income and face the challenges that impede doing so. The study aimed to clarify the importance of the role of tax revenues in achieving the "welfare state", which means building market economies with a social dimension and integrated systems for community care. The researcher used the descriptive analytical approach and appropriate statistical tests to test the validity of the hypotheses and to answer the questions of the study. The results are as follows: France: there is a direct, statistically significant relationship between tax revenues and carbon dioxide emissions - GDP - life expectancy at birth - primary school enrollment ratio - current health spending - per capita current health spending - per capita output gross domestic. Egypt: There is a direct, statistically significant relationship between tax revenues and GDP - poverty rate - current health spending - per capita current health spending - per capita GDP. In light of this, the study concluded several recommendations, the most important of which are: Emerging economies, including Egypt, should; To work to ensure financial, environmental and social sustainability, in order to expand opportunities for upward social mobility and improve people's lives according to the dimensions that concern them.