The Christian and Civil Government
For rulers hold no terror for those who do right, but for those who do wrong. Do you want to be free from fear of the one in authority? Then do what is right and you will be commended. For the one in authority is God’s servant for your good. But if you do wrong, be afraid, for rulers do not bear the sword for no reason. They are God’s servants, agents of wrath to bring punishment on the wrongdoer. Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also as a matter of conscience. This is also why you pay taxes, for the authorities are God’s servants, who give their full time to governing.
Romans 13:3-6 NIV
The government is ordained to provide benefits through taxes. Note three points:
1) The government provides justice, protection, and services for its citizens. It is the agreement between the law and the people to live by the law that keeps the strong from dominating the weak. It is also the state that often provides services such as roads, public transportation, and electricity.
2) The government keeps the world from diving into chaos. Whatever peace is known within a country, it is known through the government that exists. It is not perfect peace, but usually within its boundaries there is a semblance of peace.
b. The believer is, therefore, to pay taxes. Every citizen is obligated to the government for the benefits which he receives from the state. Certain benefits come from the cooperative effort of people within a state. A man could not receive these benefits acting as an individual. These benefits and privileges are his because the government has brought them about. Therefore, the man is obligated to the state to pay his share.
c. The believer is not only to pay taxes, but he is to pay whatever is due to every person. The word pay (teleō) means to fulfill or to complete. The believer is to fulfill his obligations no matter what they are.
⇒ If a nation is due tribute (taxes), he is to pay his tribute.
⇒ If a civil authority is due customs (taxes), he is to pay his custom.
⇒ If an authority or person is due fear, he is to reverence the authority or person.
⇒ If an authority or person is due honor, he is to honor the authority or person.
Very simply, the believer is to live above reproach before all people, and this includes being a good citizen of his government.