PurposeThis paper aims to address the fundamentals of tax planning and seeks to focus on the opportunities and root causes for tax planning.Design/methodology/approachThe paper reviews the current state of tax planning with case studies that reveal fundamental statutory structural opportunities.FindingsWhile some, possibly many, tax advisers lack integrity and recommend tax structures to their clients that are inconsistent with reasonable interpretations of the tax law, most advisers, even very aggressive and creative advisers, probably do not. The paper suggests that it may be futile to seek to deter tax professionals from designing and marketing tax plans unless legislation makes tax advisers jointly responsible with their clients for their clients’ tax underpayments.Practical implicationsShort of such a radical approach, governments must commit first to altering the basic structure of their tax laws to make aggressive tax planning uninviting.Originality/valueThe paper offers original insights into the inseparability of the legislative process from the creation of unnecessary tax planning opportunities.