The term "tax morality" often comes up in discussions about taxes. In particular, the German Tax Union and authors from the tax administration lament the poor tax morality of many citizens. The Federation of Taxpayers and tax advisors counter that poor tax morality is also a reflection of the state's poor taxation ethics, and that one phenomenon goes hand in hand with the other. Instead of tax morality, the term tax ethics is also used synonymously, or it is referred to as the ethical-moral state of the tax system. Since terminological differences can also be found in the literature on ethics or moral philosophy, it is appropriate to first clarify one's own use of language: Ethics, as a discipline of philosophy, is the theory that establishes principles or rules for moral action. Accordingly, one speaks of action.