Taoism emphasizes living in harmony with the Tao 道 or“Way.” The “Way” is however not known, and is left for the disciple to figure out on their own. Taoism emphasizes “effortless action” and the Three Treasures: compassion, frugality and humility. Taoism in Taiwan is almost entirely different than Taoism in China. It is closely intertwined with the Folk Religion of Taiwan and there is no overarching structure or direct organization. Taoist priests function more as ritual ministers for local communities.
Taoism is connected with the Folk Religion of Taiwan. Many of the rituals and practices of Taiwanese Taoism are actually Folk Religion practices that have been adapted or borrowed.