Does the Bible in any way approve or condone tax evasion?

No, it does not. When Jesus Christ was asked whether it was proper to pay taxes or not, he obtained a coin, and asked: “‘Whose image and inscription does it have?’ They said ‘Caesar’s.’ He said to them: ‘By all means, then, pay back Caesar’s things to Caesar, but God’s things to God.’” (Luke 20:22-25) Yes, the tax belongs to “Caesar,” that is, the governmental authorities, and Jesus made no allowance for illegally withholding any part of it.

God allows governments the authority necessary to maintain civil order. He also acknowledges their claim to the resources necessary to carry on their business. It is, therefore, the Christian’s obligation to give “Caesar” his “things,” regardless of how “Caesar” uses them.

Jesus made clear that taxes are “things” belonging to “Caesar.” And there is no Biblical hint that Christians bear any responsibility for what “Caesar” does with his “things.” John the Baptist’s advice to a tax collector who wanted to do what is right was, not to stop collecting taxes, but “not [to] demand anything more than the tax rate.”​—Luke 3:13; see also Luke 19:2-9.