During the medieval era, St Augustine’s theology promoted a critical solidarity between church and state. Hence, he could argue that at times, the church has to say no, and at times yes to state ideologies (Brown 1969).

Augustine argued that it was the obligation of the Christian to bring the state into order because Christians are ‘an assembly of reasonable beings bound together by a common agreement as to the objective of their love.’ (St Augustine, Civitas Dei, X1X, 24).

Augustine operated on the level of a thin trajectory because he believed that although the church was superior to the state, the state was also obliged to help the cause of the church whenever it mattered most.   

In Namibia, we have a long history and a good relationship between the church and the state.  However, in reality, it is quite different and complex, as a result of the official doctrine of “separation of the church and the state”. This policy is little more than a slogan.

There is the thorny issue of taxing the church – as contemplated by former finance minister Calle Schlettwein during his budget speech in March 2018. Church buildings, for example, are exempted from taxation, subject to the provisions of the Local Authorities Act, 1992, in particular section 75 (1), and have raised the attention of certain members of the public as mentioned in The Namibian’s article of 5th April 2023 titled ‘Churches robbing city of money’.

Currently, churches are already struggling financially. It can be argued that imposing the same taxation like for example in the real estate industry on churches can lead to the demise of many registered religious institutions. However, churches already pay for utilities and for other municipal services, and are also included and enjoy other special benefits by the state at the taxpayers’ expense.  (For example:  when there’s fire, they rely on the services of the local fire brigade and police protection.)

Houses of worship were designed to be places of solace for the community. They are in essence the genesis of the “non-profit organisation” as they were to provide sustenance to the community in which they served, with all gains or benefits going to the community. Even in Namibia’s recent pre-independence history, churches were essential in the mobilisation of resources (both financial and others) to aid in the fight for independence. In recent times, projects like soup kitchens, hospital outreaches, orphanages and others are run by the church. As such, it would be deemed equitable to allow them the tax breaks they receive.

We are aware of the mushrooming of churches and others registered as religious entities, yet their illicit businesses and other profit-making activities remain unchallenged and unregulated by state organs. The activities of this illicit profiteers has now placed registered religious and other charitable organisations at risk of now being taxed, as other private and public businesses registered as business entities. However, non-registered religious organisations’ profit-making activities remain unchallenged and unregulated by the authorities. It is because of these activities that registered, responsible religious organisations will now have to carry the burden of taxes if government has its way in legalising taxes on churches.

Part of the church’s mission is to actively promote the values which Jesus taught, such as to have concern for the poor and powerless, respect for all persons, and righteousness in all dealings with one another. One of the church’s responsibilities is to “speak truth to power”.

My personal view is that above all else, the church must be true to itself, which is to say it must be faithful in Jesus Christ. As Dean Kelley wrote some 40 years ago: “The best thing government can do to help religion is to leave it alone.”

So, it is inevitable that occasionally there will be tension and even conflict between church and state. When this occurs, it creates an opportunity for a platform where consultation can take place between government and church organisations and non-governmental organisations.

It is also an opportunity for the church to demonstrate loving, peaceful and non-violent ways of resolving issues in a responsible and transparent way - a gift our country desperately needs.

*Reverend Jan A Scholtz is the former chairperson of the //Kharas Regional Council and former !Nami#nus constituency councillor. He is a holder of a Diploma in Theology, B-Theo (SA), a Diploma in Youth Work and Development from the University of Zambia (UNZA), Diploma in Education III (KOK), and a BA (HED) from UNISA.