“The principles of legality, impartiality, and transparency” become “a valuable compass,” said Pope Francis today, January 31, 2022, on receiving in audience a Delegation of Italy’s Tax Agency.
There Are Frequent References to Taxes in the Bible
At the beginning of his address, the Holy Father wished to share some teachings of the Gospel “to help you in your work. I will base myself on the guiding principles of your agency starting with legality.” To explain this point, the Pontiff referred to the Bible where there are frequent references to taxes. “It has formed part of daily life since antiquity. All the Empires that have governed the Holy Land, including the Kings of Israel, established systems for the payment of taxes.”
In this connection, the Holy Father pointed out that “the Bible doesn’t demonize money, but invites us to make good use of it, not to be slaves of it, not to idolize it. And it’s not easy to use money well. On this question, the Pope mentions the little-known but “very interesting practice of the payment of tithes. It was a common practice of several ancient societies, which consisted in the payment of one-tenth of the fruits of the earth or of the cattle on the part of farmers and breeders to the Sovereign,” he added.
Thus, although the Old Testament keeps this practice, “it gives it another meaning.” In fact, “the tithe was used to maintain the members of the tribe of Levites (cf. Leviticus 27:30-33), that, as opposed to the other tribes of Israel, did not receive a part of the Promised Land as inheritance,” continued His Holiness.
The Principles of Legality, Impartiality, and Transparency
From this point of view, said the Bishop of Rome, “the tithe for the Levites was useful to develop in the people’s conscience two truths: that of not being self-sufficient because salvation comes from God; and that of being responsible for one another, beginning from the neediest.” In this context, the principles of legality, impartiality and transparency “ become a valuable compass,” he added.
In the first place, the Successor of Peter spoke of legality. “Today, as in biblical times, the tax collectors run the risk of being perceived in society as an enemy from which one must protect oneself. And, unfortunately, a certain culture can spread of suspicion of those in charge of having the law obeyed.”
For the Pope, however, it’s an essential task, “because legality protects everyone. It’s a guarantee of equality. The laws make it possible to maintain a principle of equity when the logic of interests generates inequalities.”
Impartiality and Transparency
In the second place, Pope Francis addresses impartiality. In regard to this term, he explained that “your work seems absolute and does not subordinate it to the style of communion and distribution for the good of all. However, together with the cases of tax evasion, payment under the table, and generalized illegality, one can speak of the honesty of many people who do not elude their duty, who pay their taxes and contribute to the common good.” Thus, “to the scourge of evasion one responds with the simple rectitude of many contributors, and this is a model of social justice,” he highlighted.
Transparency is the third concept to which the Pontiff alluded and he referred to the episode of Zacchaeus, where he recalled “the conversion of a man who not only acknowledges his sin of having defrauded the poor but that, above all, understands that the logic of accumulating for himself has isolated him from others, so he gives back and shares.”
Transparent Money
“Transparent money: that’s the objective,” he stressed. The tax authorities are usually perceived negatively if it’s not clear where and how public funds are spent. This can lead to suspicion and discontent. Those that manage the wealth of all have the grave responsibility not to enrich themselves.”
To finalize, His Holiness pointed out that “it’s not always possible to reduce the misery of one’s’ neighbor; it’s always possible to take the misery on ourselves. This is the first duty, the first Christian witness. Here is the Pope’s address translated by Exaudi.
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The Holy Father’s Address
Dear Brothers and Sisters, good morning and welcome!
I thank the Director for his words of greeting. I’m happy to receive you for a moment of reflection on a highly topical subject, important for the common good. I greet through you all the workers of the Tax Agency at the central, regional, and provincial levels. I would like to share with you some of the Gospel’s teachings that can help you in your work, and I will base myself on the guiding principles of your Agency: legality.
However, we must first remember that references to taxes are not lacking in the Bible. It has been part of daily life since antiquity. All the Empires that governed the Holy Land, including the Kings of Israel, established systems of tax payment.
The most known situation are the taxes that the Romans levied at the time of Jesus. They did it through the “publicans,” who charged taxes in exchange for a significant fee. And, among them, was Zacchaeus (cf. Luke 19:1-10), of Jericho, whom Jesus went to visit and converted, scandalizing everyone. Matthew was also a publican, whom Jesus called while he was in the tax kiosk. Matthew followed Him immediately and became a disciple, apostle, and evangelist (cf. Matthew 9:9-13). Caravaggio immortalized the moment in which Jesus stretches out his hand to him and calls him: holding the money, he was like this [he makes the gesture].
And this is what you [the Director] said at the beginning on the miserando et eligendo. He looks at him with mercy — miserando and chooses him — eligendo. He looks at him miserando et eligendo. From that moment on, Matthew’s life wasn’t the same: it was illumined and warmed by Christ’s presence. And sometimes, when we pray to the Lord to take a decision, we ask Him for the grace to illumine us — and we must do this always — however, we don’t always ask Him for the other grace: to warm our heart, because a good decision needs both things: a clear mind and a warm heart, warmed by love. Perhaps Matthew continued to use and administer his own goods, and, perhaps, also those of others, but certainly with another logic: that of service to the needy and of sharing with his brothers, as the Master taught him.
The Bible doesn’t demonize money, but it invites us to make good use of it, not to be slaves to it, not to idolize it. And it’s not easy to use money well. In this regard, little known but very interesting is the practice of the payment of tithes. It was a common custom of several ancient societies, which consists of the payment of one-tenth of the fruits of the earth or of the cattle by farmers and breeders to the Sovereign. Although the Old Testament keeps this practice, it gives it another meaning. In fact, the tithe was used to maintain the tribe of Levites (cf. Leviticus 27:30-33) that, as opposed to the other tribes of Israel, did not receive a part of the Promised Land as inheritance.
The task of the Levites was to serve in the Lord’s Temple and to remind all that Israel is the people that has been saved by God. Hence, they couldn’t leave aside their riches but had had to live from the offerings of the other tribes, that were taxed for it. From this point of view, for the Levites the tithe was useful to develop in the people’s conscience <the need> not to be self-sufficient, because salvation comes from God, and to be responsible for one another, beginning with the neediest. In this context, the principles of legality, impartiality, and transparency become a valuable compass.
Legality. Today, as in biblical times, tax collectors run the risk of being perceived in society as an enemy from which one must protect oneself. And, unfortunately, a certain culture of suspicion can be extended to those in charge of having the law obeyed. However, it’s an essential task, because legality protects everyone. It’s a guarantee of equality. The laws make it possible to maintain a principle of equity when the logic of interests generates inequalities. Legality in taxation is a way of balancing social relations, taking strength away from corruption, injustice, and inequality. However, this requires a certain formation and a cultural change. As is usually said, taxation is considered as “putting one’s hands in the people’s pocket.” In reality, taxes are a sign of legality and justice.
It should foster the redistribution of wealth protecting the dignity of the poor and of the last, who always run the risk of being crushed by the powerful. When taxes are just, they are for the common good. Let us work so that the culture of the common good will grow, this is important! We have to work so that the universal destiny of goods is taken seriously, which is the first end of goods: the universal destiny, which the Social Doctrine of the Church continues teaching today, inheriting it from Scripture and from the Fathers of the Church. Among the things that the Treasury supports, you enumerated the doctors. Please, continue with the free health system, please. And this comes from the Treasury. Defend it, because we must not fall into a health system of payment for service, in which the poor have no rights at all. This is one of the nice things that Italy has, please, keep it.
Second: impartiality. Your work seems ungrateful in the eyes of a society that puts private property at the center as an absolute and doesn’t subordinate it to the style of communion and distribution for the good of all. However, together with the cases of tax evasion, payments under the table, and generalized illegality, we can speak of the honesty of many people who do not elude their duty, who pay their taxes and contribute to the common good. To the scourge of evasion is the response of the simple rectitude of many contributors, and this is a model of social justice. The impartiality of their work affirms that there are not citizens that are better than others by dint of their social affiliation, but the good faith of all is recognized of being loyal builders of the society. There is a “craftsmanship of the common good” that must be told because honest consciences are the society’s true wealth. In regard to impartiality, Saint Paul’s instruction to the Christians of Rome continues to be pertinent. “Pay all of them their dues, taxes to whom taxes are due, revenue to whom revenue is due, respect to whom respect is due” (13:7). It’s not about legitimizing any power, but about helping each one to “do good to all men” (Romans 12:17).
Third: transparency. The evangelical episode of Zacchaeus recalls the conversion of a man who not only acknowledges his sin of having defrauded the poor but who, above all, understands that the logic of accumulating for himself has isolated him from others. That’s why he gives back and shares. He was touched in his heart by Jesus’ gratuitous love, He wished to go directly to his house. Ad so Zacchaeus declares openly what he will do: he will give half of what he owns to the poor and will give back fourfold what he has stolen. He returns the money with generous interest. And thus gives transparency to the money that passes through his hands. Transparent money: this is the objective. Tax authorities are usually perceived negatively if it’s not clear where and how public money is spent. This can lead to suspicion and discontent. Those that manage the wealth of all have the grave responsibility not to enrich themselves.
In 1948 Father Primo Mazzolari wrote to Catholic politicians elected to Parliament: Much will be forgiven those that, not being able to provide for all the penuries of others, took care not to provide for their own. To reduce the misery of one’s neighbor is not always possible: it’s always possible to take the misery on ourselves. This is the first duty, the first Christian testimony. In face of a common tribulation, clean hands seem to be a scarce presentation, but the poor don’t think this way. The poor pray for it, not for our honesty but for our solidarity, which comes from the sacrifices of men and women workers, which reveals the freedom of spirit and makes people more motivated to pay taxes, especially if their collection helps to overcome the inequalities, to make investments so that there is more work, to guarantee good health care and education for all, to create infrastructures that facilitate social life and the economy.
Dear brothers and sisters, may Saint Matthew take care of you and support your commitment to the path of legality, impartiality, and transparency, It’s not easy, but show it to us: let us work so that all understand it. These things are important. I also accompany you with my prayers and my blessing as well as my closeness. And I ask you, please, to pray for me. Thank you.
Libreria Editrice Vaticana
Translation by Virginia M. Forrester
