This article examines Intergovernmental Fiscal Relations and Resource Transfers in African States: Towards a Research Agenda with a focused emphasis on Morocco within the field of Political Science. 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.