The approximation tan(x) = x holds true for small values of x expressed in radians due to the behavior of the tangent function near zero, where it can be approximated by its linear derivative. This relationship is derived from the Taylor series expansion of tan(x), which shows that higher-order terms become negligible as x approaches zero. The distinction between radians and degrees is crucial; using degrees alters the value significantly because the tangent function is defined in terms of radians, where the arc length of a circle equals the angle in radians. As x approaches zero, the limit of tan(x)/x approaches 1, reinforcing the approximation. Understanding this relationship is essential for accurate calculations in trigonometry.