Those in authority are ultimately responsible to God. It's in the Bible, Deuteronomy 17:18-19, TLB. "And when he has been crowned and sits upon his throne as king, then he must copy these laws from the book kept by the Levite-priests. That copy of the laws shall be his constant companion. He must read from it every day of his life so that he will learn to respect the Lord his God by obeying all of His commands."
Those in authority are responsible for choosing good leaders. It's in the Bible, Deuteronomy 16:18-19, TLB. "Appoint judges and administrative officials for all the cities the Lord your God is giving you. They will administer justice in every part of the land. Never twist justice to benefit a rich man, and never accept bribes. For bribes blind the eyes of the wisest and corrupt their decisions."
We should obey the governmental authorities that God has placed in power. It's in the Bible, Romans 13:1-4, TLB. "Obey the government , for God is the one who has put it there. There is no government anywhere that God has not placed in power. So those who refuse to obey the laws of the land are refusing to obey God, and punishment will follow. For the policeman does not frighten people who are doing right; but those doing evil will always fear him. So if you don't want to be afraid, keep the laws and you will get along well. The policeman is sent by God to help you. But if you are doing something wrong, of course you should be afraid, for he will have you punished. He is sent by God for that very purpose."
Believers should cooperate with the authorities wherever possible. It's in the Bible, Titus 3:1, TLB. "Remind your people to obey the government and its officers, and always to be obedient and ready for any honest work."
Sometimes obedience to God and His law may require disobedience of earthly powers. It's in the Bible, Acts 5:29, NIV. "We must obey God rather than men!"
Jesus gave an example of citizenship in paying taxes. It's in the Bible, Matthew 17:27, NIV "But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours."
Christians should willingly pay their taxes. It's in the Bible, Romans 13:5-7, TLB. "Obey the laws, then, for two reasons: first, to keep from being punished, and second, just because you know you should. Pay your taxes too, for these same two reasons. For government workers need to be paid so that they can keep on doing God's work, serving you. Pay everyone whatever he ought to have: pay your taxes and import duties gladly, obey those over you, and give honor and respect to all those to whom it is due."