Polyurethane sheeting is a typical vapor barrier that contractors use to prevent moisture from penetrating the walls of a basement. The material is stapled to the frame of a basement wall before it is finished with plaster or drywall. A vapor barrier is also helpful to keeping a basement insulated and warm. * https://www.hgtv.com/design/remodel/interior-remodel/how-to-install-a-basement-vapor-barrier

Pretty sure you need barrier, regardless of tar on outside, you are going to have condensation on the inside.