In this verse, the Pharisees and Herodians are described as hypocrites, which if you use a thesaurus, could mean fraud. They were frauds posing as though they had good intentions but were deceptive in their plan to trick Jesus into stating something that could be used against him in the eyes of the Roman law. When Jesus was asked if it is lawful to pay taxes to Cesar, He responds by saying, "Render to Caesar the things that are Caesar's and to God the things that are God's."

I believe this relates to tax planning in a broad and indirect way. Maybe it is a warning that one can be a fraud in their quest to tax, plan, and collect money to satisfy a greed. Hypocrisy in terms of the Christian worldview, is a dichotomy between ones faith and ones action. As accountants we have both a fiduciary responsibility to shareholders, stakeholders, and to employees, AND an ethical obligation that derives from our moral compass, which should honor God. The reference of money belonging to Cesar compared to giving to God what belongs to God is the ability to balance legal obligations in an ethical manner and do so without compromising your faith and beliefs.