Last Friday we observed that Jesus himself knew that the sons of the kingdom were free from the Temple tax (Matt. 17:24-27), but to avoid scandal his followers were to pay the tax. Paul goes one step further: he thinks taxes should be paid because of order.
So Romans 13:6-7. He roots his comment about taxes in the need to maintain order by paying whatever is due: taxes, revenue, respect and honor.
Wright suggests, from Tacitus, Annals 13:50-51, that taxation was being protested at this time. He also suggests this payment of everything has to do with respect for an office, while retaining the right to protest a person unworthy of that office. (Paul’s own example before the Jewish authorities is an example.)