Sarcouncil Journal of Public Administration and Management

Abstract: The study investigates leadership by example: Jesus’ model of Tax Payment in Matt 17:24-27. The purpose of the study is to find out Jesus did in Matt 17:24-27 and encourage Nigerian leader to follow His example. The problem the research seeks to unravel is that many high placed individual try to exempt themselves from tax payments. The study is anchored on the lifeblood theory and the sacrifice theory. The primary method of data gathering is biblical hermeneutics from the text of Matthew 17:24-27. Secondary method of data collection is review of relevant literary materials to enrich the outcomes of the study. Major findings germane to study are: Tax is paid for infrastructural maintenance. Tax is demanded by kings. Tax is paid to avoid offence. Tax is paid by Jesus and Peter as examples. The study concludes by recommending that tax payment is necessary by citizens including strangers living in a foreign land for the maintenance of socio-economic and political infrastructure. Leaders in government and leaders of entrepreneurial organization should pay taxes as examples for other citizens to emulate