TAX - LUKE 2:1-5
1 And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed.
2(And this taxing was first made when Cyrenius was governor of Syria.)
3 And all went to be taxed, every one into his own city.
4 And Joseph also went up from Galilee, out of the city of Nazareth, into Judaea, unto the city of David, which is called Bethlehem; (because he was of the house and lineage of David:)
5 To be taxed with Mary his espoused wife, being great with child. KJV
In the writing of the Apostle Luke we can see a part of the history of Jesus. The Emperor of Rome, Caesar Augustus, made a decree (an order of authority having the same enforcement as law) of taxation for everyone. The collection of taxes historically always has it's roots in government because it is probably one of the easiest ways to collect large sums of money. Since the government is the one making the requirement who can say no without fighting the whole government. The paying of taxes can range from a very small amount to a large expensive portion of your wages. Although the taxation of people varies by location the larger differences depend upon the governing body of that location. Generally speaking all governments require something of the people they govern. If one does not give their government anything should they really (fairly) expect anything from their government? The correct answer is, "No". It would seem that here in America we have quite the contrary of that scenario. America's (at least the average American) pays a good amount of money to taxes and probably for that reason they expect their government to do a lot for them. The principle of to whom much is given the more will be required" is a biblical principle according to Luke 12:48. Therefore we must examine this issue with some caution because the Lord does mention this topic in the scriptures. First, we will note that taxing the people is not ungodly. In the Old Testament there are examples of taxation set up by God. In Exodus 30:11-16 a ransom is required for every man’s soul which was known as a poll tax of only half a shekel (about 33 cents). This amount was very small because the Lord was their leader and His servants were the small governing body over the affairs of the nation. They did not have a paid army because each man was ready to fight when they knew the Lord was the Captain of their battles. However with the appointment of a king taxes for provision and protection would greatly increase as the Lord warned in 1 Samuel 8:4-22. Therefore, when a large government was in place having a military, various levels of governing officials and a king the tax was a lot larger. Notice in 1 Kings 4:21-27 the meal provision for Solomon’s table (his government) for one day was 30 measures of flour, 60 measures of meal, 30 oxen, 100 sheep, harts, roebucks, fallowdeer and fatted fowl. The tax burden had grown to be so heavy during the reign of King Solomon that it caused a revolt for his son King Rehoboam in 1 Kings chapter 12 verses 1 through 19. This revolt is what separated the ten tribes of Israel away from the house of Judah and the tribe of Benjamin. Throughout history citizens have been forced to pay taxes (tribute) to other more powerful nations that exercised control over them as recorded in 2 Chronicles 8:1-10 and Esther 10:1. These witnesses establish the fact that paying taxes to your government is perfectly legal. If you desire to be a respected law abiding citizen of your government we can only suggest that you pay your fair share (portion) of taxes. Now, that we have addressed the importance of paying taxes to remain in good standing with the laws of the land let us now discuss the amount of taxes each person should pay. We will start with the example set forth in Old Testament by God because that is always how we build our foundation. We can see from the example given in Leviticus 12:1-8 that the Law of Moses required different amounts for an offering after childbearing because there is always three economic cases of people upon the earth. The three classes will be in every society all over the world because the three are always in respect to their location and economy. The three classes are rich, poor and average (middle class). The Lord seems to prefer one equal amount for everyone however He did make arrangements for the poor to pay less if they did not have the money to pay the average amount. We have noticed that percentages can be used for taxes as well as fixed amounts. In some cases of society both percentages and fixed amounts are used together due to the complexity of the laws and regulations. In America we used a tax rate by income on the federal level but switch to a fixed sales tax at a state level. There are a variety of ways to tax people from personal property to tolls for the use of certain public highways. The point is every person will probably pay some kind of tax during their lifetime here on earth. Many believe a flat rate tax of a fixed percentage to be the fairest tax and I would agree that in a perfect world the flat rate fixed percent tax would seem perfect. However in our society here in America there are problems with any system you could imagine. If we suggest a flat percentage tax for everyone the poor will still pay nothing if they have no income and still they would be considered legal citizens, thus the rich and the average earner is supporting the poor. If we use various rates depending upon the social class the rich will pay more taxes than the average income earner (the middle class). Likewise the middle income earner would pay more taxes than the poor. If you say only tax what people use as consumers then the business would suffer from having to support the government. In years of recession the government could possible go broke, thus collapsing the economy. Notice in verse 1 of this passage of scripture that the whole world should be taxed. Therefore we should resolve our self to the principle of taxation being here to stay. The danger of reading the Holy Bible to study what God did for taxation is that it entices us to compare. This is like comparing Jesus Christ to Judas Iscariot. Christ was a supreme giver whereas Judas was a known thief. We can not compare the Laws of Judeo to the Laws of other nations because that is not what the Holy Bible instructs us to do. The Children of Israel had a special covenant with God, which included the Law of Moses that had some instructions about taxes. However we all know if you broke that covenant of God in the Old Testament the issue of taxation became the least of your worries. We know according to the Levitical Priesthood that failure to pay your tithes was considered more costly than missing some tax payments. Now how many here in America would like to live under that law? Only the “Tithers” are saying Amen right now. The truth of the matter is that the nature of man is to want all the benefits of blessing without the discipline of being a disciple of God. Generally people live in a world of deceit that convinces them that what ever they want is justified by their desire to enjoy all good things they see in life. Our society thinks nothing of a small investment yielding a large return. Remember that is why so many people play the lottery and that is exactly why credit cards are so popular. Realistically, we should pay taxes to our government because it is right. IHLCC would encourage everyone reading this article to take the same Christian attitude with taxes as you do with your job. This Christian mindset believes I work unto Lord not men so I don't expect great blessing from men. Our rewards come from Heaven so when men are unfavorable toward us we can still keep a smile on our face because our God is always good, no matter what. The believer knows any blessing that comes to us by the hands of men came through the Hand of God first. This would help us to overcome the errors of judgement made with the money that is given to the government. One problem many people have is that they think the government is using their money improperly. However upon close examination of this thought it is found to be false. Answer this simple question, "If you gave some money to someone else as a gift is it still your money?" The correct answer is, "No, it is their money". It stopped being your money the moment you gave it to the recipient. How about if you paid someone for their services preformed for you, "Is the money you gave them still your money?" The correct answer is, "No, it is not my money any more because they own the money now". Excellent, that brings us to the truth that as soon as you give a portion of your money to the government it ceases being your money. At best all you can truthfully state is that you do pay taxes. Thinking of taxes as the government’s money will help you to understand that they pretty much have the right to do with it whatever they want to. This is why we pray for government officials to have God's Wisdom so that they can make good decisions with the resources that are in their hand (control). We must know that God is always just, even when we don't always see His justice in this world. The reason we don't always see God’s justice in this world is primarily due to the fact that the world’s system is predominately controlled by the devil and his kingdom of darkness. So don't fret or be anxious about the appropriation of money in the government. Fellow believer know with all confidence that God will give you your own money to spend however you will. The money under your control is what you are required to be a good steward over before the Lord. Now going back to the scripture reference we notice in verse 3 that everyone had to go back to their own city of origin to be taxed. This is because the government (the Romans) of that day took inventory of the lands they conquered to insurance everyone paid their fair share of taxes. This meant everyone typically went back to the city of their birth because it is easier to answer the question of how many do you have in your family when they are all right there in your presence. The Romans liked to see proof by head count because to miss people would cost some tax money which would translate into less money for the government. This is something we should be thankful for here in America because we can pay our taxes from various of places in our nation, just as long as we use the right forms. It would seem our residence (present location) takes precedence over where you were born in the United States. Since the scripture does not say that Mary and Joseph complained about the journey to pay taxes we should not complain about paying taxes either. Paying taxes is a part of your citizenship, therefore graciously thank God for the blessed nation He placed you under. We all know there are other places on earth that are living in much worst conditions. Our economy may not be at its strongest point right now, but even in our economic weakness America is still stronger than the majority of nations in the world today. In verse 4 we have a record that Joseph was a part of the posterity of King David which is why some called Jesus, "thou son of David". Although we know this had spiritual implication because of His kingship it also had legal ramifications through the heritage records of the Jews. The Jews believed the Messiah would come through the lineage of David and this is what helped some Jews to see Him for who He really is, Jesus Christ, the Savior of the world. Verse 5 shows us that where the husband goes so goes the wife because they are one. Although, many people today would conjecture, "why did not Mary just stay at home because she was nearing the end of her pregnancy?". Although this may have been an option it would of messed up the Christmas Story and who would like that. No, my friend, going with Joseph as his espoused wife is exactly what should of been done because Joseph's joy of seeing the baby born was significant as a witness of men. Remember the Lord God had spoken to both of them so they together needed to see these prophecies fulfilled. This also speaks to us about how to handle legal matters, as Children of Light when doing business with the government do exactly what is required. The verse states that Joseph came to be taxed with Mary which tells us that if you have other members in your family pay the correction portion of taxes for all of them. If married pay the taxes that apply to married people. Obeying the laws that were setup for your personal situation has to you with your integrity and honesty before God, not just how much money you can save. When it comes to taxes some people are trying to pay as little as possible but as Christians we should purpose to pay whatever is right. It is said that people can always find excuses when they spend extra time trying to justify their inappropriate actions. Making excuses does not hold well for the accountants in taxation. Generally, government accountants believe that the laws were made for all the people in the land and if they are paying their fair share of taxes, "why should anyone else be any different?". If a Jewish man (Joseph) can pay taxes for a commandment given by a gentile ruler (Caesar Augustus) what excuse can the Christian make about paying taxes at the commandment of their government? We know even today that our government likes to see everything in writing with verifiable proof, providing excuses only clouds the issues and delays progress. So even if you are like Joseph and Mary in the since of having to overcome great natural challenges to pay your taxes, by all means pay them. We would not like to hear of anyone going to jail or dealing with great trauma because of tax evasion. Just realize that taxation is a normal part of citizenship in whatever nation you live in. Obeying God’s principles like Joseph and Mary by submitting to the laws of the land puts you in a position of receiving God’s blessings because you are faithful unto the Lord. All those who are willing and obedient to God shall eat the good of the land according to Isaiah 1:19. Amen!
In His Love, Eric & Angela Foster