Forms of tax relations in the Bible

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Ivane Javakhishvili Tbilisi State University Press
Tax relations,in addition to the economic and legal content, have another important aspect - these relations bear moral content. In the books of the Old Testament, taxes,according to its nature,are equated with contributions. The essence of Jesus' criticism of the tax system in the New Testament is greater than the degree to which members of the community at that time perceived it. Some support the church tax imposed by Rome, others doubt the legality of this tax, but no one perceives this system as a whole, as seen by the God - the tax should be voluntary rather than coercive.Jesus, by his words and actions, destroys the essence of the Roman tax system, and this is evident in the debate over Caesar's payment of taxes and Zacchaeus' forgiveness of sins.Although two millennia have passed, these principles have not been established in tax policy. Instead of caring for and helping, we often find facts of selfishness and mistrust in modern society. Forgetting the need to help those who need it, we often try to solve public problems through taxes, like Jesus' contemporaries,we do not understand how to balance between the love of the God and close people and taxes. For this reason, taxes remain a burden for us rather than an expression of love.
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tax, a tenth, donation, church tax
The 4th International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2019, pp. 270-278