By God’s own sovereign decree, presidents, kings, prime ministers, governors, mayors, police, and all other governmental authorities stand in His place for the preservation of society. To resist government is therefore to resist God. To refuse to pay taxes is to disobey God’s command. By God’s own declaration, to pay taxes to Caesar honors God [Rom. 13:15; 1 Ti. 2:1-3; 1 Pet. 2:13-15].
John MacArthur