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of <h1>Tax Evolution: From French Colonial Octroi to Modern Entry Levy Transforming Local Municipal Revenue Collection Strategies</h1> The term 'Octroi' originates from French, historically referring to a tax on goods entering a town or local area. Originally collected at ports, it became a municipal levy on goods for consumption, use, or sale. Entry tax evolved from octroi, differing in collection method, being a state-level self-assessment tax without check posts. The tax has historical significance in local administration, with roots in colonial-era taxation systems and administrative practices.
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