Do we pay taxes for the sake of conscience?

Yes, for when Paul writes in Romans 13:5–6a that one must be in subjection, not only to avoid God’s wrath but also for the sake of conscience[, f]or because of this you also pay taxes, he is returning to the theme of Romans 13:1, where we are commanded [to] be subject to the governing authorities. Now he substantiates that summons on the basis of the task that the authorities receive from God himself. Respect for God’s wrath is not the only important consideration here, however, and our own conscience also an important role. Paul thereby also harks back to the main theme of Romans 12:1–21 and the whole tenor of Romans 12:1–13:14. Christians are called to live all of their lives as a well-considered sacrifice to God. We ought therefore to devote ourselves to loving our neighbour, both within and outside the church. It is a matter of conscience for Christians to turn all of life into a pleasing sacrificial aroma for the Lord. For this reason the attitude we hold towards higher authorities is also vital. This requires more than simply fearing God’s wrath, but Christians must also have the conscious priestly willingness to deal with rulers (who stand in God’s service) with their own desire to love them, obey them, and not to rebel against their authority. The cooperation required by subjects entails real conviction, and not just a lack of courage to rebel.

Paul’s example here serves as a testcase. Of his own volition, no person will readily and willingly pay taxes, as there is generally very little voluntary cooperation from people in this regard. For this reason government authorities have to ensure that people comply with tax legislation. Paul therefore writes to the Christians in Rome that their priestly office has implications for the social context in which they find themselves, and this includes paying taxes: 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 (Romans 13:6–7).¹