Note: This article was the staff commentary piece published in the Bob Jones University student newspaper The Collegian (Vol 12, No 12) on tax day, 1999. To this day I believe in and celebrate the citizen’s duty (and, especially in a democratic context, honor) to pay taxes. I find libertarian statements like ‘Taxation is Theft’ to be ridiculous and (especially when coming from a Christian) deeply disappointing. Historically speaking, we enjoy unheard of prosperity and freedom in America. Surely we should expect to have to pay for it. (DL, June 6, 2023)

It’s April 15, and many people have been thinking about what happens to their tax dollars. Some taxpayers are quite vocal in their disgust with government economic policy. Some criticism of the government is necessary to ensure accountability, but sometimes valid criticism can degenerate into an un-Christian, complaining spirit. When this happens, Christians commit a sin that resembles the Israelites’ grumbling in the wilderness.

When the Lord commanded men to “render to Caesar the things that are Caesar’s” (Mark 12:17), He made it clear that Christians are duty-bound to pay taxes. But paying taxes is more than a duty; it is actually an opportunity for Christians to serve God with their money. Paying taxes is equated with serving God in Romans 13. Paul says in verse six, “For this cause pay ye tribute also: for they are God’s ministers, attending continually about this very thing. Render therefore to all their dues: tribute to whom tribute is due.”

Governments are instituted by God. They are worthy of our tax dollars not because they are righteous, but because they do God’s work of governing. The Roman government did not spend tribute money entirely on enterprises that were pleasing to God. Tiberius, the Caesar to whom Christ was referring in Mark 12, used his fortune to support a perverted lifestyle. Yet Christ said to pay.

Obedience to Christ’s command requires more than an outward conformity to IRS policy. It requires a heart that joyfully submits to the Lord’s will. Moses referred to this principle of joyful service in his final message to the Israelites. He was admonishing them to serve the Lord. If you do not, he warned, curses will come “because thou servedst not the LORD thy God with joyfulness, and with gladness of heart, for the abundance of all things” (Deut. 28:47). Moses said it was important to both serve with joyfulness and be glad for the Lord’s abundant blessings.

A complaining spirit is not only a failure to obey joyfully, but it also overlooks the benefits that our tax dollars bring us. Government money pays our firefighters, police officers and soldiers, Uncle Sam built the interstate system that helps many BJU students get home so quickly. “Your tax dollars at work” means air traffic controllers and effective sanitation. It means technology too. Thanks to the billions of dollars poured into NASA, we have everything from computers and communication satellites to velcro and solar-powered calculators.

We have so much to be thankful for. Let’s not forget our blessings and sin by grumbling as we pay our taxes.