In what way was the Spanish encomienda system the same as the system used by earlier Aztec and Inca rulers?

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The Spanish encomienda system was similar to the systems used by earlier Aztec and Inca rulers in that local officials collected revenues from the native population through the use of their labor or tributes. However, in the Aztec and Inca systems, these revenues went directly to the rulers, while in the Spanish system, a portion of the revenues went to the encomendero (the local Spanish official) and the rest went to the Spanish monarch.

In What Way Was the Spanish Encomienda System the Same