Romans 13 is a requirement for governments, not just subjects.
I think it was meant in the sense of Psalm 75:7:
But God is the judge: he putteth down one, and setteth up another. Psalm 75:7
David prayed for protection against his enemies, even at the same time he was acknowledging that they are “thy servants”. God said Nebuccadnezzar was “my servant” to serve his purposes, not that ever law he promulgated was just.
Also, Paul was speaking in the present verb tense at the time of writing it, and apparently as a guideline. But note that Peter and John told the Sanhedrin they had to obey God and not man, and note too that Paul was later beheaded by the emperor, the state authorities, Peter was crucified, and John was boiled in oil and exiled.
And Jesus told the disciples to pay the taxes demanded (the Bible uses the more accurate term “tribute”, an extortion), not for some spiritual reason, but “lest we offend them”. Meaning pay the tax to keep them off your back so you can continue to do God’s work. And he did NOT pay that tax until he had to.
And lest we forget, remember what he did with the cheating, thieving, false-balance money changers. Where do you think Andrew Jackson got his epithet when he vetoed the central bank?