The study aims to clarify the role that financial inclusion plays in expanding financial services, including excluded groups that do not benefit from financial and banking services, and expanding investment projects, which leads to improving tax revenues and achieving sustainable development. In pursuit of sustainable economic and social development in Egypt, the Egyptian legislator issued The Income Tax Law seeks to achieve tax justice and create a sound economic environment that helps encourage investment and address the distortions of previous laws with regard to improving tax revenues, but when applied, many problems emerged, foremost of which is achieving tax justice, increasing revenues, and reducing tax evasion or avoidance. In addition to many phenomena that affect tax revenues, foremost of which is the growth of the informal economy, as it represents a lost resource that must be included within the sources of tax revenues for the state. and agencies, and since tax revenues are considered one of the most important sources that the state relies on mainly in achieving its development goals, so the use of digital transformation mechanisms was an absolute necessity to improve tax revenues, and the researchers relied on two integrated approaches in preparing the study on the inductive approach and the deductive approach as it is It is necessary to link the intellectual framework of the study with the practical reality that shows the possibility of its application within the framework of the study. A field study was conducted by designing a survey list. The study sample included 384 individuals from the study community. The study recommended following the methods mentioned in the survey list to improve the application of financial inclusion in the light of Sustainable development, as its effectiveness and importance have been proven from the point of view of the research sample.