Sub-Saharan African countries have embarked on trade liberalization. In order to maintain, or indeed to increase the level of their public resources, they are currently implementing fiscal transition policies that aim to replace tariff revenues, which are currently on the decline due to trade liberalization, with internal tax revenue. This paper aims to analyze the level of fiscal transition achieved by the African countries concerned, as well as to outline a strategy for successful fiscal transition. This kind of strategy would no doubt require the reorganization of budgetary systems and profound reforms to tax administration.