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The Moroccan experience highlights the crucial importance of the political economy aspects of fiscal reforms, particularly in the case of VAT reform, which is prerequisite to tariff liberalization policies. Until recently these aspects were largely ignored. The need for a new approach for donors to support reform in this area is underlined. Based on an agreement for a multiyear reform program that takes into account the political economy dimensions, development partners can support and stimulate the country's effort to carry out reforms. These supporting missions must pay significant attention to institutional issues. Many valuable lessons can be drawn from the Moroccan experience to promote fiscal reforms by Sub-Saharan countries also confronted by the challenge of fiscal transition. It allows one to distinguish the conditions that need to be fulfilled and the deficiencies to address in order to implement reforms more effectively.