The Mauryan art is believed to be inspired from Achaemenid or Persian influence. We can find a lot of similarities in terms of form and style in the inscriptions of Ashoka and the Persian king Darius.
Halivakara is a kind of tax in the Gupta era. Halivakara was a plow tax, paid by every cultivator owning a plow.Some of its taxes include Bali, Bhoga, etc.