Wednesday, October 11, 2017

431 TAX EVASION

YOUCAT Lesson 431, July 29, 2015                        
YOUCAT the catechism for Catholic youth

431 Is it permissible to use tax dodges?

Inventiveness in dealing with complex systems of taxation is morally unobjectionable.  It is immoral to evade taxes to commit tax fraud, in other words, to falsify, fail to report, or conceal facts so as to prevent a correct assessment of taxes due.  [2409]

Jesus and the tribute money.  Artwork by Gustave Dore.  (Foreground:  A Tiberius Roman denarius  insert  by Don L. Bragg). …..431

Then the Pharisees* went off and plotted how they might entrap him in speech.  They sent their disciples to him, with the Herodians, saying, “Teacher, we know that you are a truthful man and that you teach the way of God in accordance with the truth. And you are not concerned with anyone’s opinion, for you do not regard a person’s status.   Tell us, then, what is your opinion: Is it lawful to pay the census tax to Caesar or not?”  Knowing their malice, Jesus said, “Why are you testing me, you hypocrites?   Show me the coin that pays the census tax.” Then they handed him the Roman coin.  He said to them, “Whose image is this and whose inscription?”   They replied, “Caesar’s.”* At that he said to them, “Then repay to Caesar what belongs to Caesar and to God what belongs to God.”  When they heard this they were amazed, and leaving him they went away.--Matthew 22:15-22  

By paying taxes, citizens contribute, each according to his ability, so that the State can fulfill its duties.  Therefore tax evasion is not a petty infraction.  Taxes should be just and proportionate and should be levied by law.

Jesus praises the promise made by the tax collector Zacchaeus:  “If I have defrauded any one of anything, I restore it fourfold” (Luke 19:8)


[2409]
Respect for the goods of others

2409 Even if it does not contradict the provisions of civil law, any form of unjustly taking and keeping the property of others is against the seventh commandment: thus, deliberate retention of goods lent or of objects lost; business fraud; paying unjust wages; forcing up prices by taking advantage of the ignorance or hardship of another. (Compare Deuteronomy 25:13-16; Deut 24:14-15James 5:4Amos 8:4-6.)192 –Catechism of the Catholic Church, Second Edition



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