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A basic principle in halakha states, “The law of the land is the law,” which means it is binding. Anywhere in the world that Jews live, the government has the authority to make laws, pass ordinances, and levy taxes, and all the country’s citizens must comply. This is because everyone understands the government has the authority to rule to protect people’s lives and property. Lacking this, the world would descend into chaos. Thus the Sages tell us, “Pray for the welfare of the government. For if not for fear of it, people would eat each other alive” (Ethics of the Fathers 3:2).
However, the obligation to pay taxes and be law-abiding citizens assumes the government is one of law. Conversely, if a king or other leader issues decrees contrary to reason and morality as generally understood, the laws have no validity. Nevertheless, this exception is only where there is glaring injustice that can be traced to the very heart of the government. The commonplace corruption and occasional discrimination that plague almost every ruling body do not negate the principle that “The law of the land is the law.”
Since a country’s laws are binding, those who cheat on their taxes are transgressing the Torah’s prohibition on stealing, as they are stealing from the community. This applies even in the case of a dictatorship, and it certainly applies in the case of a democratic government, which rules with broad-based public support. It also applies even in the case of a non-Jewish government, and it certainly applies in the case of a Jewish government, whose sovereignty allows us to fulfill the mitzva of settling the Land. Therefore, paying taxes in Israel should be looked at as an obligation we are pleased to fulfill. It allows us to be partners in helping the Jewish people lead a full life in their Land.
There is one more caveat though, pertaining to the obligation to keep the laws of the country. If a law obligates a Jew to transgress the Torah, such as to desecrate the Sabbath, it is not binding. This is what Joshua was told when he took up his role as leader – his orders would be binding as long as they did not contradict the Torah.
