Tape Construction
There are four different categories of tape construction. Double faced/sided and single sided adhesive tapes are both available with or without a siliconized liner.
Single Sided Tape Version 1
The tape is wound on its self and therefore the carrier, (often referred to as the backing) in most cases, needs a release coat in order to unwind the tape. To give the adhesive a good anchorage to the carrier, it is either primed or corona treated.
Generally speaking the carrier is the part of the single sided tape that gives the tape its function in the application. The function of the adhesive is merely to keep the tape in place. Examples of this can be an electrical tape, where the PVC film provides the electrical insulation while with packaging or strapping tapes the film provides mechanical strength
Single Side Tape Version 2 
This single sided tape version consists of the same parts as the roll above, with the addition of a release liner. The reason for this is that the carrier of the tape doesn't have a release coat, thus the adhesive needs to be protected in order to unwind from the roll. This version is for tapes that need to stick to their own back in the application, (e.g. duct tapes, insulation tapes or pipe wrapping tapes).
Double Sided tape Version 1
Double sided tapes must always be constructed with a release liner. As with single sided tapes, the carrier in most cases needs to be treated to give the adhesive good anchorage.
With double sided tapes, the adhesive is the most important part of the construction as it bonds two materials together. The main function of the carrier is to give the adhesive increased mechanical stability and possibly to give the tape a certain thickness. Examples can be a thin Polyester film to give stability, or Polyethylene foam to give a thicker tape.
Double Sided tape Version 2
Here the tape itself only consists of an adhesive layer and a release liner. This type of double sided tape is often called a Transfer Tape. They are used where a very thin bonding is required, or where flexible materials such as foams are being laminated. To give the adhesive some added stability, there are versions where a small portion of fibres are added to the adhesive. Other versions are reinforced with a scrim or net to add tensile strength and to prevent stretching.