Abstract
A legislative change to Samoa’s taxation laws in 2017 created an unprecedented crisis in relations between the government and the ministers of Samoa’s largest Christian denomination, the Congregational Christian Church of Samoa (CCCS). Christian ministers (Faife’au) in Samoa have traditionally been exempted from income tax but the new legislation reversed this and required that ministers should be treated like all other citizens. Despite the acceptance of this change by other denominations, the CCCS vigorously contested the new law. In an unprecedented development, twenty Faife’au were collectively prosecuted in 2018, with a further nineteen Faife’au also charged for refusing to adhere to the proposed tax law. The government cited biblical grounds in support of their position, and claimed that Romans 13:1-7 supported their argument that the Faife’au should accept the new legislation and pay taxes. The Faife’au successfully defended themselves in court on legal grounds and in 2022 the tax issue was resolved by the induction of a new government and the abolition of the tax law.
Whilst the immediate issue has now passed, the credibility of the government’s appeal to Romans 13:1-7 and disagreement on how these verses should be interpreted remain unresolved. This thesis takes the controversy over the 2017 tax law changes in Samoa as a vantage point for a deeper investigation of what Paul meant in this controversial passage. Paul’s comment in verse one of Romans 13 about subjection to the higher authorities has led to years of debate amongst biblical scholars. There have been numerous ways in which scholars have interpreted Romans 13:1-7 with the main focus being on the text's theological, historical, and exegetical aspects. One aspect of the passage that has not been adequately considered is the underlying presence of law or legal themes embedded within the text.
Paul’s mention of authority, judgement, good and bad conduct, bearers of the sword, and taxes are all concepts that can be understood from a “perspective of law.” It is my view that Paul, a trained Pharisee who was an expert on Jewish law, would have also had an understanding of Roman law not only because he was a Roman citizen but also because his letters include teaching which can be traced back to Roman legal concepts such as slavery and adoption. Paul’s legal knowledge could have been important in constructing Romans 13:1-10. When considering Romans 13:1- 7 from a “perspective of law,” the question is raised as to whether Paul was thinking about the legal obligations of the believers in Rome towards the Roman State when he calls for every person to be subject to the governing authorities, and if so, is there any evidence from the passage which can support this view?
Other New Testament texts, such as 1 Peter and Acts of the Apostles, are helpful in this research as 1 Peter 2:13-17 has a similar message to Romans 13:1-7 in light of submitting to the higher authorities. 1 Peter provides another perspective on the issue which is helpful when understanding what Paul has and has not said in Romans 13:1-7. The works of both apostles can be compared since Paul and Peter were companions who both lived and died under the rule of the Roman Empire around the same time (64 C.E.). The Book of Acts also plays a crucial role in this research as it not only provides a reference to specific events that are essential in understanding the background of Romans, but it also gives examples of Paul holding the higher authorities accountable to their duty, which is a subject this thesis also looks to engage with.
The trajectory of investigation for Romans 13:1-7 in this work is guided by Contextual Biblical Hermeneutics. This method involves engaging with biblical scripture to address a particular issue faced by a local community. I therefore (1) start with the Samoan tax controversy; (2) explain Romans 13:1-7 as an contested passage within this controversy; (3) offer historical, context and textual analysis to situate the passage in the mind of Paul; (4) suggest that Romans 13:8-10 plays a vital role in understanding what Paul previously says in the first seven verses. This thesis concludes that whilst the Samoan government’s appeal to Paul’s support for obedience to the authorities in Romans 13:1-7 received the most attention in this debate in Samoa, his teaching in 13:8-10, that love fulfils the law, can provide a more persuasive solution to the tax issue for Faife’au in Samoa should the tax issue re-surface at a future point.