This article examines Liquefied Natural Gas in Eastern Africa: Tanzania and Mozambique's Development Prospects: Fiscal Dimensions and Revenue Implications with a focused emphasis on Mozambique within the field of Business. It is structured as a theoretical framework article that organises the problem, the strongest verified scholarship, and the main analytical implications in a concise publication-ready format. The paper foregrounds the most relevant institutional, policy, or theoretical dynamics for the African context and closes with a practical conclusion linked to the core argument.