The Christian's Tax Obligation
Romans 13:6,7
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Preached on a Sunday Service (Feb. 25, 2001)
by Bro. Jurem Ramos
at the Soli Deo Gloria Church, Juna Subd., Matina, Davao City
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Review:
In our study of Rom 13:1-5 we learned why Christians should submit to civil authorities? We saw 7 reasons why:
1. The government and the authorities are established by God.
2. Rebelling against the authority is rebelling against God.
3. God will punish those who disobey and rebel against government.
4. Government is designed to restrain evil.
5. Government is designed to promote the public good.
6. Government is ordained by God to punish lawbreakers.
7. Submission to Government is part of obedience to God.
Verses 1-5 not only show why Christians submit to civil authorities in a general way, but also give us the reasons why they should cheerfully pay their taxes. Paul says, This is also why you pay taxes. This is to say that as one commentator puts it: "Since civil government is constituted for the benefit of society, for the punishment of evil doers and for the praise of those that do well, Christians should cheerfully pay the contributions requisite for its support."
Payment of taxes is definitely a part of the Christian's general obligation to obey human authority. The taxes in this passage can apply to all kinds of taxes, imposed by the governing authorities to all the citizens-all of which Christians must pay.
Allow me to read MacArthur's introduction to chapter 4 of his book Why Government can't save you. The title is OUR TAX OBLIGATION. I am sure that most of us could identify with his statements:
"When April 15 nears, do you dread having to file a tax return? All Americans do, yet taxes are an important part of everyday life and vital for the functioning of governments... Taxes, especially income taxes, are also an annual source of irritation for many citizens who wonder why they're so high and why they're sometimes spent so foolishly..."
(Surely we can identify with that in the Philippines. In fact many times it is even worst. Often times the case is not just our taxes being spent foolishly, but our money being pocketed by some corrupt top officials in government. When we hear similar news sometimes we might feel, what is the use of paying taxes, they all go to the pockets of thieves in government).
"Certainly the authorities do not fairly spend every portion of properly levied taxes. But that does not justify tax evasion by citizens, especially believers. It is right for us to take advantage of legal deductions and other tax benefits, but we should never be looking for more ways to avoid paying taxes. Such attempts are usually at best unethical and at worst unlawful. Scripture commands that we obey the government's tax laws just as we do all other legitimate requirements."
How did the Roman Christians understand Paul when he wrote that command to them to pay taxes to government? Do you think that they were immediately excited to do so because it was very obvious that the Roman officials really deserved such monetary support?
MacArthur
While many people-believers and unbelievers-view the governments of contemporary democracies as corrupt and unjust, by comparison the Roman government of the first century was pagan, despotic, and often ruthless. Some emperors claimed deity for themselves and demanded worship from all their subjects. In its final years the Roman Empire deteriorated into a huge welfare state in which those people who still worked had to pay increasingly greater taxes to support the growing number who no longer worked. Roman officials also used a portion of their tax revenue to support pagan religious activity throughout the Empire, a practice that greatly concerned Christian and Jewish citizens of Rome.
In the outlying regions of the Empire, nationals of the area were appointed as tax collectors and assigned specific annual collection goals by Rome. Yet they were bound by no government restrictions that prevented them from exacting taxes as often as they wanted and at whatever exorbitant rate they pleased. Revenue that the tax agents gathered in excess of their goals simply stayed in their pockets. Such system produces widespread abuse and resulted in much hatred and contempt of the tax collectors by their fellow countrymen. Those attitudes prevailed in Israel among the Jews (See Mt 9:10-11). That difficult situation provided the backdrop out of which the apostle Paul's teaching on the believers' tax-paying obligation emerged.
When Paul wrote this portion, we can be sure that he was writing it with an awareness of the Jew's long experience with taxation. Remember that as a Pharisee, he had a thorough knowledge of the OT. The Jew's experience with taxation were no different from the kinds of oppressive and unjust taxes that the Christians in Rome were facing.
Allow me now to just go through Jewish history with regards to taxation. This will make us better appreciate Paul's command here in Romans 13. Some of us perhaps might object, well, Paul didn't specify what kind of taxes would be levied upon us today.
Bible-Time Taxes
Taxes in Early Times
In the early days of Israel's history, particularly in the nomadic period, taxes were unknown to the Hebrews. Voluntary presents were given however by the less to the more powerful in return for protection or other advantages (e.g. Gen. 32:1`3-20; 43:11)
The first mention of a national income tax in the Bible is found in Genesis 47, during the great famine in the Middle East. You remember the story, Joseph accurately interpreted Pharaoh's dream that there was going to be seven years of abundance followed by seven years of famine in the region. Joseph proposed that the nation set aside a fifth of the grain from the abundant period. "This food should be held in reserve for the country, to be used during the seven years of famine that will come upon Egypt, so that the country may not be ruined by the famine." (Gen. 41:36).
When the region suffered another famine some years later, Joseph made the 20% crop payment to government as an annual legal requirement. Gen. 47:26--"So Joseph established it as a law concerning land in Egypt-still in force today-that a fifth of the produce belongs to Pharaoh. It was only the land of the priests that did not become Pharaoh's." [MacArthur: Because of the unique insight and direct guidance the Lord gave Joseph, it's reasonable to infer that the 20% tax standard was divinely sanctioned, if not divinely authored.
Old Jewish Tax System
When God called His chosen people out of Egypt and created the nation of Israel, He also established a detailed tax system for the Jews. Initially, the only fixed tax was a poll tax required of every man above 20 years of age for the support of the tabernacle worship. (Exo 30:13; 38:25-26). Later their tax was composed of a series of three tithes (or three 10% taxes) plus three other taxes.
The first tithe (Levite's tithe) went toward theocratic Israel's government expenses (Lev 27:30; see Num. 18:21-24). This was an annual tithe functioned that served as a kind of a tax to support the temple and its personnel. The second tithe (festival tithe) paid for the development of a national religious, cultural, and social life, all of which fostered national unity (Dt 12:10-19). The third tithe, which was collected only every third year and hence equaled a 3.3% annual tax, paid for welfare services (Dt 14:29). It was not brought to the sanctuary but kept at in the towns and stored for distribution to the Levites and the less fortunate: aliens, fatherless and widows.
The other three taxes were either prescribed at a smaller amount or administered more indirectly. The half-shekel tax, levied annually just on Israelite males, helped support the tabernacle and temple. The first indirect tax involved leaving some crops unharvested at the end of every season so that the poor could glean what was left (Lev 19:10). The second indirect tax dictated that every seventh year the people not cultivate the land. That produce which grew on its own was to be left for the poor, and whatever else remained was for the livestock to eat. All six of those taxes, each of which was mandatory, add up to a yearly tax rate of 24%.
Taxes Under the Monarchy
Taxation assumed far greater prominence in the period of the kings. When the people wanted a king, Samuel warned them that they would face increased taxation (1Sam 8:15). And it was under Solomon that the Jews first paid taxes to the government. Solomon's building program and lifestyle (1Ki 4:22-28) demanded heavy taxation. The king exacted from his subject their young people, lands, vineyards, orchards, servants, cattle, and animals, and also a tenth of their crops and flocks. Tax commissioners were appointed by the king for twelve districts (1Ki 4:7-19), and the burden of taxation was so high that it caused a rebellion that divided the kingdom very soon after Solomon's death (1Ki 12:4).
Taxes Under Foreign Rulers
During the days of the divided kingdom, Israel's own monarchs had to tax their people so the king could pay his tribute money or protection money to foreign rulers. King Menahem (2 Kings 15:19-20) bribed the Assyrian king with a large amount of silver which he raised by exacting certain amounts from each of the wealthy men in his kingdom. Pharaoh Neco of Egypt put Judah under heavy tribute, and Jehoiakim oppressively taxed Judah (23:33, 35).
In the days of Nehemiah a serious situation arose. The tax for the Persian king (Neh 5:4) was so heavy that the Jewish common people were compelled to borrow money upon mortgages, and in so doing fell into the hands of usurers of their own people, by whom they were so impoverished as to be compelled to sell their sons and daughters into slavery (5:1-13). In addition to the royal tax, they were forced to support the governors who preceded Nehemiah with bread, wine, and forty shekels (approx. half kilo) of silver annually (vv. 14f). In the prayer that Ezra offered on the fast day (Neh 9), he stated that their burdens of taxation were so heavy that they were servants in their own lands (vv.36f). By the way he says in v.37 that this situation was brought about by their national sins. Rather than rebelling, he prayed.
When Israel later fell under either Egypt or Syria, the taxes imposed upon the Jews became still heavier. These conquering nations adopted the very cruel but efficient method of "farming out the taxes." This means the collection of taxes was being assigned to others. The taxes were put up at auction and the right to collect taxes in an area went to the highest bidder. This principle prevailed through all the subsequent history and was the cause of much popular suffering and discontent.
Taxes Under Rome
Now let us turn to the NT. During Jesus' day, there were generally two types of taxes that the Jews had to pay. There were secular taxes-these were taxes that had to be paid to the Roman government authorities, and there was also a religious tax--the temple tax for the maintenance of the temple in Jerusalem.
A. First let us look at the more secular taxes, those that had to be paid to the Roman government. There are three Greek terms used in the NT for these government taxes.
1. One is a Greek word translated taxes in Rom 13:6. It is most commonly referred to a combination of income and property tax paid by individuals, especially those who were citizens of a nation controlled by a foreign power. Those were the circumstances for most in Paul's audience.
2. The next word is more specific, kensos (where we get the word census). This was the poll tax or sometimes called census tax. Some scholars think that the census ordered by Caesar Augustus was for the purpose of collecting this direct tax. Joseph and Mary went to Bethlehem for this reason. This specific tax was to the Jews, the most burdensome assessment the Romans laid on them and was payable each year by every individual. The religious resented it so much because they felt they were God's personal properties, not Caesar's. Judas of Galilee led a revolt against the poll tax in A.D. 6. His rallying cry was that because God was Lord, the Jews could not and would not pay the poll tax to Rome. But his insurgency failed (Ac 5:37) and led to the decades-long Zealot movement against Rome. This campaign eventually ended with Rome destroying Jerusalem in A.D. 70.
Another reason the Jews hated paying this tax was because they were forced to pay it in coins bearing the emperor's image and inscribed with his divine claims. The enemies of Jesus attempted to trap Him by asking whether it was lawful to pay this tax to Caesar or not.
3. The last word, telos, translated "revenues" in Rom 13:7, usually refers to the taxes on merchandise and travellers (Matthew 17:25). These were taxes that were levied at ports of entry, bridges, important crossroads, and places of commerce on the transport and sale of goods. These monies were collected through the tax-farming system in which rich individuals, usually foreigners, bid for the contractual responsibility of collecting taxes for the government. These contract holders then employed others from the local communities to be responsible for the tax collections in their own areas. These employees were the publicans or the tax collectors of the Gospels. The chief tax collector, such as Zacchaeus, Lk 19:1, may have been an intermediary between the rich contract holder and the ordinary tax collector. Matthew probably was a local collector who had his own collectors booth stationed at the public highway. (Mt 9:9).
Tax collectors were especially despised by the Jews for several reasons: (1) they collected money for the hated foreigners who occupied the land of Israel; (2) they were notoriously unscrupulous (hindi kinukunsiensiya), growing wealthy at the expense of others of their own people; (3) Their work involved them in regular contact with Gentiles, rendering them ritually unclean.
Thus Jews considered them traitors and in the same level, not only with harlots and heathens, but with robbers and murderers. Indeed it was held lawful to make false returns, to tell lies and almost use any means to avoid paying taxes. The name tax collector was therefore a name of derision and now we understand why Jewish leaders could not accept Jesus' friendship with such people (Mt 9:11; 11:19; 21:31).
And so those were the three kinds of taxes the Jews had to pay to Rome. The general taxes, the poll tax and the customs and duty tax.
B. Now the other kind of tax the Jews were required to pay was the temple tax. All Jewish males were required to pay an annual half-shekel tax for the maintenance of the temple in Jerusalem. In Mt 17:24-27 the collectors of this tax ask Peter whether his Master pays this tax. Peter assures them that He does. Later, Jesus draws an analogy between His situation and that of royal sons who are exempt from paying taxes to earthly kings. Jesus thus indicates that as free persons, He and His disciples are not obligated to pay such levies. But to avoid offending the collectors, He tells Peter to go to the sea to fish, and to pay the temple tax for both of them with the money he will find in the fish's mouth.
With that background, we will see where Paul was coming from and how the Roman believers orientation when they received Paul's instructions. For one thing, you could say, that the paying of taxes was something only true Christians could obey cheerfully.
The Divine Right to Tax (Ro 13:6b)
Now let us go to the next half of verse 6. In the second half of Romans 13:6, the apostle Paul moves from the foundational principle that we should pay our taxes to an assertion that government has a divinely sanctioned prerogative to assess taxes: "
for the authorities are God's servants, who give their full time to governing.
MacArthur
Government leaders carry a large responsibility than the unbelieving world or they themselves realize. No matter what position they have attained, what administrative competence they bring to the tax, or what personal character qualities they possess, officials who assess and collect taxes are "God's ministers." The establishment and administration of a tax system derives from the legitimate set of duties that government authorities have as servants of God. That is enough reason for us to meet our tax obligation.
As a Pharisee, every tax payment Paul had to make to support the hated Roman Empire certainly would have irritated him to the extreme. But following his conversion, the apostle was convinced he must submit to the God-ordained institution of government just as he submitted to the Lordship of Christ. And that submission included obedience to taxation, as well as to all aspects of government.
Paul's point in the conclusion of Rom 13:6 is clear. Because all public servants-from the most obscure to the most prominent, from the most despicable to the most honorable-who create and administer public policy are "God's ministers," we must obey their policies, including the unpopular duty of paying taxes. Even in determining tax rates and collection procedures, the authorities are attending, usually unwittingly, to one of their prerogatives and assisting in God's ministry-the orderly running of government.
The Christian's Obligation
MacArthur
In Romans 13:7, Paul summarizes or applies the Christian's obligation to human government by giving us several particular instances involved in the tax-paying process and the spirit in which it should be done.
Rom 13:7 Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.
First of all, Paul says, "Give what you owe him." Give carries the idea of paying something owed. Christians have both the moral and spiritual responsibility to pay taxes because that's what God requires of them. Anybody who dodges taxes or underreports what he or she owes is sinning against God as well as committing a crime against their government.
Next Paul gives a list of the kinds of taxes Rome demanded: Income taxes and property taxes. The point is simply that believers must pay the variety of taxes (high and low) that might be due to various government officials and agencies. For us that might also involve the willing payment of such regular levies as the sales tax, utility taxes, in some countries, the value-added tax, and assorted other occasional and one-time taxes (automobile, capital gains, inheritance). One such assessment Paul mentions in verse 7 is the custom, which is similar to the duty fee we must pay occasionally when we bring something of value into our country from abroad.
Paul summarizes his brief discourse on the believer's tax obligation by exhorting us concerning our attitude in fulfilling that duty.
First he commands us to render genuine respect for those who rule us, even the ones responsible for tax collection. And he instructs us that such true respect must be accompanied by a sincere honor, or esteem. The respect and honor we pay to those who collect our taxes must be of the highest quality. Just because the whole process of filing and paying taxes (and enduring large withholdings from your paycheck) may be burdensome and distasteful, there is still absolutely no place for a hypocritical or cynical attitude toward our tax officials.
If Jesus and Paul taught believers to pay taxes, even during an era dominated by a pagan, oppressive government that openly persecuted Christians, then there is certainly no exemption from taxes for those of us who live in democracies. To argue that paying taxes to a secular, unbelieving government is somehow unspiritual or wrong is itself spurious and contradictory to the Word of God. All things belong to Him, but a certain amount of that wealth which He entrusts to each person must go to support the institutions of human government. That is in accord with the Lord's plan and decree and part of His perfect will for us.
