Abstract: The traditional systems for toll collection are plagued with various problems, including traffic buildup at toll booths, long waiting time on users, and administrative costs. This research proposes a GPS-Based Toll Collection System that would help to solve these problems by using better location-based technologies for the automatic tolling of vehicles. This system consists of a combination of a GPS receiver, a microprocessor, and a battery inside the vehicle. It can track the vehicle's course in real-time and the position where the vehicle enters or exits the toll road zone is automatically detected and the toll amount calculated per distance traveled using pre-defined rates or dynamic pricing models. The user-friendly web interface allows vehicle owners to register their vehicles, maintain a digital wallet, and view transaction histories. The deducting toll is automatic without the need for any toll booth physical interaction, efficiently accelerating the toll collection process, thereby causing less traffic congestion, more throughput, and substantial operational cost reduction in staff and manual handling. Apart from better user convenience and operational benefits, the automated, highly accurate, and transparent toll collection system assures equal opportunities for all persons entering the national highways by way of toll. This paper discusses the architecture of this system, major components, critical challenges faced during its implementation, and its potential impact on the transport sector. Comparison of the proposed GPS-based system with traditional tolling methods reveals advantages such as lower maintenance costs, improved scalability, and real-time data processing. It also examines security protocols employed to ensure data privacy and fraud prevention. Lastly, the study concludes with an account of the proposed improvements and the possibility of the wide-scale deployment of the system in furtherance of smarter and more sustainable transportation infrastructure development
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