Romans 13:1-7 ESV

13 Let every person be subject to the governing authorities. For there is no authority except from God, and those that exist have been instituted by God. 2 Therefore whoever resists the authorities resists what God has appointed, and those who resist will incur judgment. 3 For rulers are not a terror to good conduct, but to bad. Would you have no fear of the one who is in authority? Then do what is good, and you will receive his approval, 4 for he is God’s servant for your good. But if you do wrong, be afraid, for he does not bear the sword in vain. For he is the servant of God, an avenger who carries out God’s wrath on the wrongdoer. 5 Therefore one must be in subjection, not only to avoid God’s wrath but also for the sake of conscience. 6 For because of this you also pay taxes, for the authorities are ministers of God, attending to this very thing. 7 Pay to all what is owed to them: taxes to whom taxes are owed, revenue to whom revenue is owed, respect to whom respect is owed, honour to whom honour is owed.

Matthew 22:17-21 (ESV)

17 Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?” 18 But Jesus, aware of their malice, said, “Why put me to the test, you hypocrites? 19 Show me the coin for the tax.” And they brought him a denarius.[a] 20 And Jesus said to them, “Whose likeness and inscription is this?” 21 They said, “Caesar’s.” Then he said to them, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s.”

Matthew 17:24-27 (ESV)

24 When they came to Capernaum, the collectors of the two-drachma tax went up to Peter and said, “Does your teacher not pay the tax?” 25 He said, “Yes.” And when he came into the house, Jesus spoke to him first, saying, “What do you think, Simon? From whom do kings of the earth take toll or tax? From their sons or from others?” 26 And when he said, “From others,” Jesus said to him, “Then the sons are free. 27 However, not to give offense to them, go to the sea and cast a hook and take the first fish that comes up, and when you open its mouth you will find a shekel.[a] Take that and give it to them for me and for yourself.”

Matthew 9:9-13 (ESV)

9 As Jesus passed on from there, he saw a man called Matthew sitting at the tax booth, and he said to him, “Follow me.” And he rose and followed him. 10 And as Jesus[a] reclined at table in the house, behold, many tax collectors and sinners came and were reclining with Jesus and his disciples. 11 And when the Pharisees saw this, they said to his disciples, “Why does your teacher eat with tax collectors and sinners?” 12 But when he heard it, he said, “Those who are well have no need of a physician, but those who are sick. 13 Go and learn what this means: ‘I desire mercy, and not sacrifice.’ For I came not to call the righteous, but sinners.”

Matthew 21:28-32 ESV

28 “What do you think? A man had two sons. And he went to the first and said, ‘Son, go and work in the vineyard today.’ 29 And he answered, ‘I will not,’ but afterward he changed his mind and went. 30 And he went to the other son and said the same. And he answered, ‘I go, sir,’ but did not go. 31 Which of the two did the will of his father?” They said, “The first.” Jesus said to them, “Truly, I say to you, the tax collectors and the prostitutes go into the kingdom of God before you. 32 For John came to you in the way of righteousness, and you did not believe him, but the tax collectors and the prostitutes believed him. And even when you saw it, you did not afterward change your minds and believe him.

Mark 2:13-17 (ESV)

13 He went out again beside the sea, and all the crowd was coming to him, and he was teaching them. 14 And as he passed by, he saw Levi the son of Alphaeus sitting at the tax booth, and he said to him, “Follow me.” And he rose and followed him.15 And as he reclined at table in his house, many tax collectors and sinners were reclining with Jesus and his disciples, for there were many who followed him. 16 And the scribes of[a] the Pharisees, when they saw that he was eating with sinners and tax collectors, said to his disciples, “Why does he eat[b] with tax collectors and sinners?” 17 And when Jesus heard it, he said to them, “Those who are well have no need of a physician, but those who are sick. I came not to call the righteous, but sinners.”

Amos 5:10-12 ESV

10 They hate him who reproves in the gate, and they abhor him who speaks the truth. 11 Therefore because you trample on[a] the poor and you exact taxes of grain from him, you have built houses of hewn stone, but you shall not dwell in them; you have planted pleasant vineyards, but you shall not drink their wine. 12 For I know how many are your transgressions and how great are your sins— you who afflict the righteous, who take a bribe, and turn aside the needy in the gate.

Luke 18:9-14 (ESV)

9 He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: 10 “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 11 The Pharisee, standing by himself, prayed[a] thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. 12 I fast twice a week; I give tithes of all that I get.’ 13 But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ 14 I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”

Luke 5:27-32 ESV

27 After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, “Follow me.” 28 And leaving everything, he rose and followed him. 29 And Levi made him a great feast in his house, and there was a large company of tax collectors and others reclining at table with them. 30 And the Pharisees and their scribes grumbled at his disciples, saying, “Why do you eat and drink with tax collectors and sinners?” 31 And Jesus answered them, “Those who are well have no need of a physician, but those who are sick. 32 I have not come to call the righteous but sinners to repentance.”

Ezra 7:23-26 ESV

23 Whatever is decreed by the God of heaven, let it be done in full for the house of the God of heaven, lest his wrath be against the realm of the king and his sons. 24 We also notify you that it shall not be lawful to impose tribute, custom, or toll on anyone of the priests, the Levites, the singers, the doorkeepers, the temple servants, or other servants of this house of God. 25 “And you, Ezra, according to the wisdom of your God that is in your hand, appoint magistrates and judges who may judge all the people in the province Beyond the River, all such as know the laws of your God. And those who do not know them, you shall teach. 26 Whoever will not obey the law of your God and the law of the king, let judgment be strictly executed on him, whether for death or for banishment or for confiscation of his goods or for imprisonment.”

2 Kings 23:33-36 (ESV)

33 And Pharaoh Neco put him in bonds at Riblah in the land of Hamath, that he might not reign in Jerusalem, and laid on the land a tribute of a hundred talents[a] of silver and a talent of gold. 34 And Pharaoh Neco made Eliakim the son of Josiah king in the place of Josiah his father, and changed his name to Jehoiakim. But he took Jehoahaz away, and he came to Egypt and died there. 35 And Jehoiakim gave the silver and the gold to Pharaoh, but he taxed the land to give the money according to the command of Pharaoh. He exacted the silver and the gold of the people of the land, from everyone according to his assessment, to give it to Pharaoh Neco.

About the Author

Thank you for reading this article. The author, James Ndambiri is an avid Business Advisor and Consultant: A Tax Surgeon, Proficient Accountant, Skilled Auditor, a Guru in Financial and Investment management, Expert in Business Strategy Formulation, Business Transformation Wizard, Family Business Advisor, Lecturer, Business Coach and a Family Man.

James is the Founder, Team Leader, CEO & Managing Partner of MNC Consulting Group. MNC Consulting Group is your most trusted and respected professional business consulting firm recognized by our clients for delivering excellent business advisory and consulting services that create value to their ventures. With our focus set on value addition, we offer our clients the highest quality professional services in Accounting, Audit and assurance, Tax, Business Transformation, Investments and Financial Advisory, Family Business Advisory, Company Secretarial Services and Property Management that addresses their business needs through attracting, recruiting and retaining knowledgeable and passionate professionals who enable us to deliver superior results while contributing positively to the community in which we live and work.

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