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DOCTRINE OF TAXATION

 

A.  Career people in public service should be supported by money collected from taxes, Rom 13:6-7.

 

B.  This same principle applies to leadership and administrative function in the national entity, as well as public service; e.g., mayor, fireman, utility services, police, garbage man, etc.

 

C.  The Biblical system of taxation is a straight percentage for every person of the state regardless of income. This is equality before the law.

 

D.  Tithes in the Mosaic Law referred to taxation of believer and unbeliever ordained by God for the function of the laws of divine establishment. Each person paid the same percentage, 10%. Each person thus participated in the laws of divine establishment. Ten percent is considered fair by God. Graduated income taxation is redistribution of wealth, which is evil and destroys the economy. Those who have ability to make wealth provide the jobs for those without this ability.

 

E.  Tithes in the Mosaic Law were taxes ordained for the function of the nation.

 

F.  Three types of taxes existed, each being a ten percent tax.

            1. Ten percent for maintenance of the Levites, Num 18:21-24; Lev 27:30-33, was an annual tax.

            2. There was an annual 10% tax for the function of government, including the feasts and sacrifices, Deut 12:18, 14:22-24.

            3. Every third year, a 10% tax was collected for the poor of the land and the handicapped people.

 

G.  Offerings in the Mosaic Law referred to the spiritual giving of believers above and beyond these other taxes, Deut 18:1-5; Neh 13:10. No percentage was attached to a offering.

 

H.  The tithes of Mal 3:7-10 are taxes, not spiritual giving. The “storehouse” is the treasury.

 

I.  It is your Christian duty to pay taxes. In this way the believer renders to Caesar that which is Caesar’s  .There should be equal taxation based on the same percentage. Sales tax is the only fair tax we have. Taxes on businesses are immoral. _____________________________________________________________________________

 © 1989, by R. B. Thieme, Jr.  All rights reserved.

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