  This article deals with inductive systems of Toeplitz algebras over arbitrary
directed sets. For such a system the family of its connecting injective
$*$-homomorphisms is defined by a set of natural numbers satisfying a
factorization property. The motivation for the study of those inductive systems
comes from our previous work on the inductive sequences of Toeplitz algebras
defined by sequences of numbers and the limit automorphisms for the inductive
limits of such sequences. We show that there exists an isomorphism in the
category of unital $C^*$-algebras and unital $*$-homomorphisms between the
inductive limit of an inductive system of Toeplitz algebras over a directed set
defined by a set of natural numbers and a reduced semigroup $C^*$-algebra for a
semigroup in the group of all rational numbers. The inductive systems of
Toeplitz algebras over arbitrary partially ordered sets defined by sets of
natural numbers are also studied.
