This study aims to explore Luke’s presentation of Jesus’ authority in the light of his depiction of various authorities. Luke provides valuable clues to an understanding of religious and political power of the Roman Empire through Jesus’ birth and trial accounts. Also, my thesis analyses what role Luke’s tax-related accounts play in relation to the emperor’s authority. In this respect, I wish to present a new argument about Luke emphasising Jesus’ interaction with tax-collectors, as a way of displaying his moral authority, seen in his intervening effectively with one of the most prominently hated aspects of the empire, an aspect that the emperor was responsible for and should have dealt with. This analysis helps us to look into Luke’s portrayal of Jesus’ authority with the focus on the titles, benefactor and saviour. In doing so, comparisons and contrasts are to be made between Jesus and the emperor. Thus, this study aims to discuss how Luke elevates Jesus’ authority on the basis of his stance toward the emperor.