From the TeachingtheWord Bible Knowledgebase

Part one of a series on the Christian and taxation

What should the Christian's attitude be toward excessive taxation? What about taxes that will be used for ungodly purposes? Scripture speaks clearly on these questions.

We've received questions from readers in both Europe and the United States on the subject of taxation:

• How should Christians respond when the government's tax burden becomes excessive and even oppressive?
• Should Christians pay taxes to a government that uses them for clearly un-Biblical purposes, such as the funding of abortions, payment of bribes, subsidizing obscene "art", and persecution of Christians?

The Bible gives believers clear direction on these questions, no matter what nation they may live in, and no matter what kind of government they may live under. Today's article is the first of two dealing with the Christian and taxation.

The Question of Excessive Taxation

What constitutes excessive or oppressive taxation is debatable. In the United States, taxes at all levels of government total about 27% of gross domestic product. In Germany, the figure rises to just over 40%. In Sweden, Belgium, and Denmark it nears 50%. However, the composition of the tax burden differs from country to country. In most of Europe, health care is totally financed by government and therefore is part of the tax picture. In the United States health care is partially government-financed and partially privately-financed, a major reason why taxes as a percentage of GDP are lower than in Europe and Canada. Under some totalitarian regimes, such as North Korea, everything belongs to the government. It is not a question of what you pay to the government, but rather what the government allows you to keep.

The Bible does speak of excessive or oppressive taxation through historical examples, but Scripture gives no definitive yardstick or threshold.

Taxation in the Old Testament

We find frequent mention of taxation in the Old Testament. Genesis chapter 47 tells us that in the time of Joseph's rule in Egypt, a 20% income tax was imposed during the great famine. In a relatively short time hard currency became scarce, and so the people began to pay the government with land and livestock. The end result was government ownership of all the land, and all of the means of production - and lastly, even the people themselves.

In the Israelite theocracy that God established after the Exodus from Egypt, everyone age twenty and older was to pay a half-shekel each year for the maintenance of the tabernacle, and later the temple (Exodus 30:1-16, 2 Chronicles 24:6). This head-tax became known as the "temple tax" and Matthew 17:24-27 records that Jesus himself paid it.

Under the theocracy, Israel was also commanded to give one-tenth of its gross domestic product to the Lord each year (Leviticus 27:30-32). These tithes were to go to the Levites in payment for the services that they performed in the theocratic system (Numbers 18:21-28, cf. Malachi 3:10). Major projects, such as the building of the tabernacle itself, were underwritten through free-will offerings (e.g., Exodus 25:1-9).

When Israel rejected the theocracy and desired a human king to rule over the nation, Samuel warned that one of the results would be, in effect, a self-imposed additional burden of taxation for civil purposes that God had not ordained under the Law (1 Samuel 8:10-18). Once those taxes are imposed, Samuel told them, it will be too late to complain (verse 18).

This was, of course, precisely what happened. King Solomon imposed heavy taxes, and his son Rehoboam sought to impose even heavier ones (1 Kings 12). This led to a revolt and the division of the kingdom. In 2 Kings chapter 23, we read that the northern kingdom of Judah subsequently became a vassal state of Egypt, and King Jehoiakim taxed the people of Judah in silver and gold, in order to pay the tribute money demanded by Pharaoh in exchange for peace and semi-autonomy.

We find this pattern of taxation, both by domestic rulers and dominating foreign governments, continuing throughout the history of Israel and Judah. Centuries later, when a remnant of Israelites returned from the Assyrian captivity and rebuilt Jerusalem, they were still subject to Assyrian rule and taxation (Nehemiah 9:36). The Jews were paying taxes to yet another world empire, Rome, when Jesus was on earth. Jesus himself paid taxes to both Israel and Rome (Matthew 17:24-27; 22:15-22).

In all of the Biblical record, we read not one word sanctioning the non-payment of taxes, even those that were clearly excessive or unjust. In fact, as we come to the New Testament, we find clear statements regarding the right of government to impose taxes, and commands to pay even taxes that would be used for sinful purposes.

Next: What Was Taxation Like During Jesus' Days on Earth?

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