In Taoism, there is not a specific moral code or set of ethical guidelines that followers must adhere to. Instead, the focus is on living in harmony with the Tao, or the natural flow of the universe. This means that there is no absolute right or wrong, but rather a balance and harmony that must be maintained in all aspects of life.

One of the key principles in Taoism is the concept of wu-wei, or non-action. This does not mean being passive or lazy, but rather going with the flow and not forcing things to happen. This allows for a natural balance to be maintained and prevents the disruption of the Tao.

Another important aspect of Taoism is the idea of yin and yang, which represents the balance between opposing forces. This includes the balance between good and evil, light and dark, and male and female. In Taoism, it is believed that these opposing forces are necessary for the natural balance of the universe and should not be resisted or denied.

In terms of ethical guidelines, Taoism emphasizes the importance of living a simple and humble life. This means avoiding excess and extravagance, and instead focusing on the essentials. It also encourages individuals to be kind, compassionate, and respectful towards others, as well as the environment.

Taoism also promotes the concept of wu-wei in relationships, encouraging individuals to let go of control and allow relationships to unfold naturally. This means not trying to change or control others, but rather accepting them as they are and finding harmony in the relationship.

In addition, Taoism emphasizes the importance of self-reflection and self-cultivation. This involves looking inward and striving to improve oneself, rather than focusing on external achievements or material possessions.

Overall, while Taoism does not have a specific moral code or set of ethical guidelines, it promotes living in harmony with the Tao and maintaining balance in all aspects of life. It encourages individuals to live simply, be kind and compassionate, and cultivate inner peace and self-awareness. By following these principles, one can lead a fulfilling and harmonious life in accordance with the Tao.