Lesson # 332 • Evading Taxes In lessons 293 through 297 we discussed the concept of Dina D’Malchuta Dina, (The Law of The Kingdom is the Law). Or “Abiding by the Laws of the Land.” I wrote in lesson 297 that from time to time I would again write about this concept, since it is so fundamental to all of the halacha abiding and law abiding citizens of the land. Recently I was doing research for an article that I was writing and while doing so came across an interesting response of the gaon, Chief Rabbi Ovadya Yosef. I have combined his response with some of the ideas I presented in the earlier lessons and also in the lessons dealing with taxes. Regarding the doctrine itself, I had already included all of what he says. But he has a startling note attached to the response that I thought would make for some very interesting discussions around a Friday night dinner table. He was asked if according to halacha a citizen of the State of Israel could avoid paying income tax? (See Yechava Daat 8, p.298.) He answers that one cannot avoid the taxes of the State of Israel. Basically he cites the sources that I cited in the aforementioned lessons. Does the doctrine apply to the land of Israel, which is not a monarchy type of government, but rather an elected, representative type of government? The question arises since the original sources dealt with the Jewish monarchy. He cites some sources that hold that the right of the king to collect taxes applies only to non-Jewish governments and only outside the land of Israel. Only such a Gentile government can tell the Jewish inhabitants that if the do not pay taxes they will be banished from the land, one of the reasons of the doctrine of Dina.) A Jewish government cannot banish Jews from the Land of Israel, and the doctrine should therefore not apply. (See my lesson 295.) Rabbi Yosef concludes, as I did, that the doctrine applies to the State of Israel. Furthermore, he writes that every Jew is equal in the Land of Israel and the king has no more rights than any other Jew. He holds, citing Rambam chapter 8, Laws of Robbery and Lost Property, that if one does not pay the taxes levied by the king he is a robber whether the ruler is a king over the land of Israel or a king over any other country. He then discusses the fact that we live in a country where the officials are elected. Does the doctrine of Dina D’Malchuta Dina apply here too, or only to monarchies? He says that as far as income taxes, real estate taxes, and customs duties are concerned, the doctrine definitely applies. He cites the Talmudic passage in T. Avoda Zara (10b) where there is a dialogue between the Roman emperor Antoninus and Rabbi Judah haNasi, the redactor of the Mishna. There it is discussed in Tosafot that the Romans set up a Senate of 300 senators. This shows that the doctrine also applies to governments that are not run by monarchs. He furthermore shows, citing Talmudic sources, that any government in Israel must have its laws followed. And their authority extends to all of the officials appointed to their tasks. The doctrine that the law of the Kingdom must be followed applies to other types of governments as well. The term kingdom in the doctrine is not to be taken literally. When there is no king, the power belongs to the people residing in the land, and the representative government elected by the people have the powers under the doctrine of Dina D’Malchuta Dina, although they are not adorned with a king. All governmental functions exercised by the representatives of the people have the force of the doctrine of Dina. The fact that the Knesset also has members who are not only non-religious but some are anti-religious, does not alter the doctrine. Historically not all the kings of Israel abided by the laws of the Torah. (He also cites sources that say that because of the members of the Knesset who are not Torah abiding, perhaps the doctrine does not apply, but R.Yosef does not agree with them. He concludes by saying, “therefore it appears to be the halacha that all those laws dealing with taxes and real estate taxes and customs duties, the law of the land must be followed, for this is part of the doctrine of Dina D’Malchusa Dina). R. Yosef concludes with a note that says in essence that it is essential that the authorities be made aware that according to halacha it is prohibited to levy a tax on Torah scholars who engage in Torah studies. It is also so determined in the Shulhan Aruch that Torah scholars are exempt from all types of taxes. Whether they are fixed taxes paid equally on all the resident of the community, or taxes levied on certain individuals only, whether they are permanent taxes or only temporary taxes. He cites decrees that were made to excommunicate those authorities that levied taxes on Torah scholars. This includes business profits made by the Torah scholars, they are also relived of paying taxes on these enterprises. This is seen from an incident in T. Sanhedrin 27 b, where R. Papi aided Bar Chama in a convoluted criminal case by showing that the witnesses were not credible. In return Bar Chama said he would ask the ruler to relieve R. Papi of his tax payments.Asheri, commenting on this passage says there was not belated bribery since R. Papi was in all events relieved of paying taxes since he was a Torah scholar. The point that Torah scholars should be relieved of paying taxes of course opens a Pandora’s box. Who is to measure the ability and sincerity of the person pursuing the Torah study way of life? Most great Torah scholars would probably not take advantage of such a law since it would build up more resentment on the part of the non-Torah scholars who would find their taxes increased as a result of this type of tax relief, and also because the true Torah scholar would be too modest to include himself in the category of a Torah scholar. The subject matter of this lesson is more fully discussed in volume IX chapter 369 A Restatement of Rabbinic Civil Law by E. Quint. Copies of all volumes can be purchased via email: orders@gefenpublishing.com and via website: www.israelbooks.com and at local Judaica bookstores. Questions to quint@inter.net.il [The Parshat
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