The Social Covenant of Taxation

Zera Yacob lived under monarchy and recognized that legitimate authority rests on reason and accountability, not mere tradition or force. This suggests a covenantal view of taxation: citizens agree to contribute resources to collective goods, and governments agree to use those resources justly and transparently. This covenant is fragile and conditional. Governments that squander taxes, serve narrow interests, or oppress citizens break their end of the agreement. As a taxpayer, you participate in this covenant. Your obligation to pay is real, grounded in supporting shared infrastructure and protection for vulnerable members. But your obligation also includes holding government accountable. Tax navigation thus includes questions: Is the covenant being honored? Are taxes used justly? Should you fund injustice? Yacob's framework transforms tax compliance from submission to mutual accountability.