To build a tax culture in Latin America and the Caribbean based on Matthew 22:15-21, “Give to Caesar what is Caesar’s, and to God what is God’s”

This article analyzes the importance of building a tax culture in Latin America and the Caribbean from a theological perspective inspired by the biblical passage in Matthew 22:15-21, where Jesus teaches: “Give to Caesar what is Caesar’s, and to God what is God’s.” Using a qualitative approach, a documentary and hermeneutical methodology is employed to interpret this verse within its historical, social, and religious context, and to link it to the contemporary need to strengthen tax awareness in the region. The research posits that, beyond a separation between the political and the religious, this message proposes an ethic of civic and spiritual duty. The challenges facing Latin America and the Caribbean regarding tax evasion, informality, and distrust of the state are examined, and it is argued that a robust tax culture must include values such as justice, solidarity, and transparency. Through a dialogue between Christian theology and public accounting, a framework is proposed that allows for the integration of Gospel principles with civic engagement in fulfilling tax obligations. This article presents carefully selected biblical and theological arguments for nurturing a responsible tax culture in Latin America and the Caribbean (LAC) grounded in Matthew 22:15–21. Using historical-critical exegesis and social-ethical analysis, the authors argue that Jesus’ response to the question of Roman taxation affirms the moral legitimacy of taxation, and furthermore it also establishes civic responsibility as compatible with faith. It additionally places ethical parameters on state authority. In many societies across the globe, that are manifestly having deep inequality, weak fiscal capacity, and especially widespread tax evasion, St. Matthew offers a normative framework for understanding taxation as contribution towards the common good. The study argues that a biblically informed tax culture requires both citizen accountability and state responsibility, assimilating faith, justice, and public life. The article concludes that fostering a tax culture from an ethical and spiritual perspective can significantly contribute to social equity and institutional strengthening in the region.