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Articles

A defense of taxes as Christian responsibility

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April 15, 2016

Tax Day 2016 is now upon us. While we may have grumbled when filing our taxes this year, did we pause to think that giving the government part of our income is a way we honor the Lord and express our trust in his grand design? Scripture points us to a view of taxation that is intrinsically connected to our obedience to God, and this relationship between the Christian, the civil government and taxes is pointedly addressed by Paul in his letter to the Roman church:

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. Therefore whoever resists the authorities resists what God has appointed, and those who resist will incur judgment. 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, 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. Therefore one must be in subjection, not only to avoid God's wrath but also for the sake of conscience. For because of this you also pay taxes, for the authorities are ministers of God, attending to this very thing. 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, honor to whom honor is owed. (Rom. 13:1-7)

This passage distinctly lays out the biblical role of government as one of protection and punishment. It also clearly addresses the general principle and responsibility of Christians to submit to governing authorities (1 Pet. 2:13-17). Paul’s reasoning for Christians to submit to those who rule is because their authority is a derived authority that ultimately comes from God. In general, the civil government is a great blessing from God that he has given to humanity, and Christians can take some solace in knowing that there is no governing institution that has not been granted its authority to rule by God. As hard as it may be to understand, even pagan rulers exercise their dominion as a result of God’s power, and we are to submit to them out of reverence to God, not reverence for the ruler. This means that those who refuse to submit to governing authorities are in outright rebellion against what God has ordained.

When we arrive at Paul’s words on taxes in Romans 13:6-7, we must recognize they fall within the larger teaching on God’s institution of the government’s authority and the Christian’s responsibility to live in submission to that authority. The simple principle presented in 13:6-7 is that believers in Christ are to pay their taxes, and this is regardless of what the state does with the money once it is received. We sometimes may hear the distress of concerned Christians who say that the government uses their tax dollars for all kinds of waste and even evil, such as abortion, which leads them to question whether they are complicit in such acts and should pay their taxes. While such rationale appears to come from a good motive (not using personal wealth to support acts one considers wasteful or evil), Paul says that ultimately such considerations are subservient to the principle of submitting to your governing authorities. Indeed, we can be confident that the Christian who pays such taxes does not have any need to feel guilt that they are complicit with the acts of the state. However, the Christian who refuses to pay, regardless of being well intentioned, is indeed guilty. Simply because the state misuses funds does not release one from the command to pay taxes, nor does it make one responsible for what the state does with taxes once they are paid.

To be certain, the first allegiance of the Christian is to God, not the state. There have been many recent good and thoughtful pieces written on if/when Christian civil disobedience is ever appropriate. While most of us may accept that civil disobedience may be appropriate in certain circumstances when obedience to the government would mean disobedience to God, a rebellion in paying taxes does not constitute that situation. Indeed, even in Paul’s day when he wrote these words, the Roman Empire surely did not fill up its tax coffers merely to spend it on godly resolves. Debauchery, pagan worship, waste and other evils were certainly being financed. Yet, Paul, and even our Lord Jesus, endorsed and commanded the paying of taxes: “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s” (Matt. 22:21).

Though we may profoundly dislike sending Uncle Sam our hard earned money and intensely believe the tax structure is unfair or even corrupt, Scripture unequivocally validates the tax system in general and commands Christians to pay the state what it is owed. Nonetheless, if the manner in which our tax dollars are spent disturbs us, this does not simply mean we have no remedy for change. In fact, the Bible compels Christians to seek justice and to take proper action in the face of abuse and evil. In a representative democracy, such as the U.S., in which representatives are chosen by the people to be the voice of the people, citizens have recourse through these elected officials to change legislation, the allocation of resources and shape taxes.

In practical terms, this means electing officials who are in alignment with biblical standards of justice and will attempt to spend tax dollars for worthy causes. This may mean campaigning for candidates who are of that persuasion or contacting the local legislators in your district to try to instill change. God calls Christians to do good works in whatever circumstance they find themselves. The area of politics and trying to shape taxes through our elected officials is not excluded from this, for influencing our government for good is a significant way we can seek to love our neighbors. At a minimum, Christian citizens in a representative democracy should be well informed of the stances elected officials hold and seek to elect candidates and policies that are most consistent with biblical principles of right stewardship.

Certainly the state should repent of misappropriated taxes. Christians should not be silent when the state chooses to waste tax dollars or finance evil with taxes—when they call evil good and good evil (Isa. 5:20). Rather, followers of Christ should regularly prophesy against the state when they do evil. This may mean staging peaceful protests and surely means praying for those who govern. But it also includes seeking to influence the government for good by electing officials who will shape taxes and appropriate finances in a way that is biblically aligned. And even if such change does not occur and evil continues to be financed, our taxes should still be paid, for by rendering unto Caesar what is Caesar’s (taxes), and unto God what is God’s (obedience), we are demonstrating our trust in the sovereignty and wisdom of the one who has sought to bless creation through the institution of government.  

Daniel J. Hurst

Daniel J. Hurst is director of Medical Professionalism, Ethics, and Humanities and assistant professor in the Department of Family Medicine at Rowan University School of Osteopathic Medicine in Stratford, New Jersey. He was previously on the faculty at UAB where he was involved in the xenotransplantation program performing studies on … Read More

Article 12: The Future of AI

We affirm that AI will continue to be developed in ways that we cannot currently imagine or understand, including AI that will far surpass many human abilities. God alone has the power to create life, and no future advancements in AI will usurp Him as the Creator of life. The church has a unique role in proclaiming human dignity for all and calling for the humane use of AI in all aspects of society.

We deny that AI will make us more or less human, or that AI will ever obtain a coequal level of worth, dignity, or value to image-bearers. Future advancements in AI will not ultimately fulfill our longings for a perfect world. While we are not able to comprehend or know the future, we do not fear what is to come because we know that God is omniscient and that nothing we create will be able to thwart His redemptive plan for creation or to supplant humanity as His image-bearers.

Genesis 1; Isaiah 42:8; Romans 1:20-21; 5:2; Ephesians 1:4-6; 2 Timothy 1:7-9; Revelation 5:9-10

Article 11: Public Policy

We affirm that the fundamental purposes of government are to protect human beings from harm, punish those who do evil, uphold civil liberties, and to commend those who do good. The public has a role in shaping and crafting policies concerning the use of AI in society, and these decisions should not be left to those who develop these technologies or to governments to set norms.

We deny that AI should be used by governments, corporations, or any entity to infringe upon God-given human rights. AI, even in a highly advanced state, should never be delegated the governing authority that has been granted by an all-sovereign God to human beings alone. 

Romans 13:1-7; Acts 10:35; 1 Peter 2:13-14

Article 10: War

We affirm that the use of AI in warfare should be governed by love of neighbor and the principles of just war. The use of AI may mitigate the loss of human life, provide greater protection of non-combatants, and inform better policymaking. Any lethal action conducted or substantially enabled by AI must employ 5 human oversight or review. All defense-related AI applications, such as underlying data and decision-making processes, must be subject to continual review by legitimate authorities. When these systems are deployed, human agents bear full moral responsibility for any actions taken by the system.

We deny that human agency or moral culpability in war can be delegated to AI. No nation or group has the right to use AI to carry out genocide, terrorism, torture, or other war crimes.

Genesis 4:10; Isaiah 1:16-17; Psalm 37:28; Matthew 5:44; 22:37-39; Romans 13:4

Article 9: Security

We affirm that AI has legitimate applications in policing, intelligence, surveillance, investigation, and other uses supporting the government’s responsibility to respect human rights, to protect and preserve human life, and to pursue justice in a flourishing society.

We deny that AI should be employed for safety and security applications in ways that seek to dehumanize, depersonalize, or harm our fellow human beings. We condemn the use of AI to suppress free expression or other basic human rights granted by God to all human beings.

Romans 13:1-7; 1 Peter 2:13-14

Article 8: Data & Privacy

We affirm that privacy and personal property are intertwined individual rights and choices that should not be violated by governments, corporations, nation-states, and other groups, even in the pursuit of the common good. While God knows all things, it is neither wise nor obligatory to have every detail of one’s life open to society.

We deny the manipulative and coercive uses of data and AI in ways that are inconsistent with the love of God and love of neighbor. Data collection practices should conform to ethical guidelines that uphold the dignity of all people. We further deny that consent, even informed consent, although requisite, is the only necessary ethical standard for the collection, manipulation, or exploitation of personal data—individually or in the aggregate. AI should not be employed in ways that distort truth through the use of generative applications. Data should not be mishandled, misused, or abused for sinful purposes to reinforce bias, strengthen the powerful, or demean the weak.

Exodus 20:15, Psalm 147:5; Isaiah 40:13-14; Matthew 10:16 Galatians 6:2; Hebrews 4:12-13; 1 John 1:7 

Article 7: Work

We affirm that work is part of God’s plan for human beings participating in the cultivation and stewardship of creation. The divine pattern is one of labor and rest in healthy proportion to each other. Our view of work should not be confined to commercial activity; it must also include the many ways that human beings serve each other through their efforts. AI can be used in ways that aid our work or allow us to make fuller use of our gifts. The church has a Spirit-empowered responsibility to help care for those who lose jobs and to encourage individuals, communities, employers, and governments to find ways to invest in the development of human beings and continue making vocational contributions to our lives together.

We deny that human worth and dignity is reducible to an individual’s economic contributions to society alone. Humanity should not use AI and other technological innovations as a reason to move toward lives of pure leisure even if greater social wealth creates such possibilities.

Genesis 1:27; 2:5; 2:15; Isaiah 65:21-24; Romans 12:6-8; Ephesians 4:11-16

Article 6: Sexuality

We affirm the goodness of God’s design for human sexuality which prescribes the sexual union to be an exclusive relationship between a man and a woman in the lifelong covenant of marriage.

We deny that the pursuit of sexual pleasure is a justification for the development or use of AI, and we condemn the objectification of humans that results from employing AI for sexual purposes. AI should not intrude upon or substitute for the biblical expression of sexuality between a husband and wife according to God’s design for human marriage.

Genesis 1:26-29; 2:18-25; Matthew 5:27-30; 1 Thess 4:3-4

Article 5: Bias

We affirm that, as a tool created by humans, AI will be inherently subject to bias and that these biases must be accounted for, minimized, or removed through continual human oversight and discretion. AI should be designed and used in such ways that treat all human beings as having equal worth and dignity. AI should be utilized as a tool to identify and eliminate bias inherent in human decision-making.

We deny that AI should be designed or used in ways that violate the fundamental principle of human dignity for all people. Neither should AI be used in ways that reinforce or further any ideology or agenda, seeking to subjugate human autonomy under the power of the state.

Micah 6:8; John 13:34; Galatians 3:28-29; 5:13-14; Philippians 2:3-4; Romans 12:10

Article 4: Medicine

We affirm that AI-related advances in medical technologies are expressions of God’s common grace through and for people created in His image and that these advances will increase our capacity to provide enhanced medical diagnostics and therapeutic interventions as we seek to care for all people. These advances should be guided by basic principles of medical ethics, including beneficence, non-maleficence, autonomy, and justice, which are all consistent with the biblical principle of loving our neighbor.

We deny that death and disease—effects of the Fall—can ultimately be eradicated apart from Jesus Christ. Utilitarian applications regarding healthcare distribution should not override the dignity of human life. Fur- 3 thermore, we reject the materialist and consequentialist worldview that understands medical applications of AI as a means of improving, changing, or completing human beings.

Matthew 5:45; John 11:25-26; 1 Corinthians 15:55-57; Galatians 6:2; Philippians 2:4

Article 3: Relationship of AI & Humanity

We affirm the use of AI to inform and aid human reasoning and moral decision-making because it is a tool that excels at processing data and making determinations, which often mimics or exceeds human ability. While AI excels in data-based computation, technology is incapable of possessing the capacity for moral agency or responsibility.

We deny that humans can or should cede our moral accountability or responsibilities to any form of AI that will ever be created. Only humanity will be judged by God on the basis of our actions and that of the tools we create. While technology can be created with a moral use in view, it is not a moral agent. Humans alone bear the responsibility for moral decision making.

Romans 2:6-8; Galatians 5:19-21; 2 Peter 1:5-8; 1 John 2:1

Article 2: AI as Technology

We affirm that the development of AI is a demonstration of the unique creative abilities of human beings. When AI is employed in accordance with God’s moral will, it is an example of man’s obedience to the divine command to steward creation and to honor Him. We believe in innovation for the glory of God, the sake of human flourishing, and the love of neighbor. While we acknowledge the reality of the Fall and its consequences on human nature and human innovation, technology can be used in society to uphold human dignity. As a part of our God-given creative nature, human beings should develop and harness technology in ways that lead to greater flourishing and the alleviation of human suffering.

We deny that the use of AI is morally neutral. It is not worthy of man’s hope, worship, or love. Since the Lord Jesus alone can atone for sin and reconcile humanity to its Creator, technology such as AI cannot fulfill humanity’s ultimate needs. We further deny the goodness and benefit of any application of AI that devalues or degrades the dignity and worth of another human being. 

Genesis 2:25; Exodus 20:3; 31:1-11; Proverbs 16:4; Matthew 22:37-40; Romans 3:23

Article 1: Image of God

We affirm that God created each human being in His image with intrinsic and equal worth, dignity, and moral agency, distinct from all creation, and that humanity’s creativity is intended to reflect God’s creative pattern.

We deny that any part of creation, including any form of technology, should ever be used to usurp or subvert the dominion and stewardship which has been entrusted solely to humanity by God; nor should technology be assigned a level of human identity, worth, dignity, or moral agency.

Genesis 1:26-28; 5:1-2; Isaiah 43:6-7; Jeremiah 1:5; John 13:34; Colossians 1:16; 3:10; Ephesians 4:24