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Then the Pharisees went out and laid plans to trap him in his words. They sent their disciples to him along with the Herodians. "Teacher," they said, "we know you are a man of integrity and that you teach the way of God in accordance with the truth. You aren't swayed by men, because you pay no attention to who they are. Tell us then, what is your opinion? Is it right to pay taxes to Caesar or not?"

But Jesus, knowing their evil intent, said, "You hypocrites, why are you trying to trap me? Show me the coin used for paying the tax." They brought him a denarius, and he asked them, "Whose portrait is this? And whose inscription?"

"Caesar's," they replied.

Then he said to them, "Give to Caesar what is Caesar's, and to God what is God's."

When they heard this, they were amazed. So they left him and went away.

In Romans 13:1, Paul brings further clarification to this concept, along with an even broader responsibility to Christians:

"Everyone must submit himself to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God."

Therefore, we can conclude from this verse, if we don't pay taxes we are rebelling against the authorities established by God.

Romans 13:2 gives this warning:

"Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves."

And finally, regarding the paying of taxes, Paul couldn't make it any clearer in Romans 13:5-7:

Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also because of conscience. This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing. Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.