An emerging lesson is that the success of fiscal reform measures (such as sin tax) are only certain to be true once tested. Its development impact must be seen and proven at the service delivery or citizen-beneficiary level. Fiscal reform outcomes can only come into fruition, such as the impact of sin tax on health services, if budget increases are ensured to have resulted in better quality received by citizens. This needs a monitoring and assessment system from the national level (budget allocation) down to the beneficiary level.