Unethical Taxpayer vs. Unethical State: Abuses in the Tax Relationship

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Give to everyone what you owe them: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.
(The Bible, Romans 13:7)
By justice a king gives stability to the land, but one who makes heavy exactions ruins it.
(The Bible, Proverbs 29:4)

Since the dawn of civilization, the imposition of taxes has been an indelible feature of statecraft. Every tax relationship involves two parties: the taxpayer and the state. With regard to both of these sides, ethics, understood as the science of moral conduct and the determination of what is right, can assert its prerogative to adopt a stance. The authors of the Bible were already persuaded that both taxpayers and tax authorities must engage in ethical behavior.

Indeed, the Bible, whether or not considered by some as a religious authority, has undeniably played a pivotal role in the evolution of Western civilization’s ethical framework. The two biblical passages referenced at the outset may on the face of it appear contradictory, but they convey a fundamental truth that is frequently overlooked in today’s world. Ethics in tax relationships should apply to both parties. Yet currently, one-sided approaches frequently dominate, depending on the prevailing view.

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