The Apostle Paul
Romans 13:6BSB·traditional attribution

This is also why you pay taxes. For the authorities are God’s servants, who devote themselves to their work.

John Calvin Reformed @genevareformer

6. For this reason also, etc. He takes occasion to introduce the subject of tributes, the reason for which he deduces from the office of magistrates; for if it be their duty to defend and safely preserve the peace of the good, and to resist the mischievous attempts of the wicked, this they cannot do unless they are aided by sufficient force.

Matthew Henry Presbyterian @wholebiblehenry

We are here taught how to conduct ourselves towards magistrates, and those that are in authority over us, called here the higher powers, intimating their authority (they are powers), and their dignity (they are higher powers), including not only the king as supreme, but all inferior magistrates under him: and yet it is expressed, not by the persons that are in that power, but the...

Commenting on Romans 13:1-6

John Gill Reformed Baptist @doctorgill

For, for this cause pay you tribute also,.... To show that we are subject to the higher powers, and as a proof and evidence of our subjection to them, we do and ought to pay tribute to them, to support them in their office and dignity; and this is done not for fear of trouble, of distress on goods and estate, or imprisonment of person...