I think it could be interesting that the admin could manage the access to collaborative tags for the users.
I know that the tags are collaborative and are not for a single user. My idea would maintain this assumption, yet it starts from the consideration that maybe not all the users should have access to all the collaborative tags.
There are probably three different levels of limitation:
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some users cannot change or delete some tags. This level was already proposed here: Collaborative tags: what about user permissions?
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some users cannot use some tags: given their “status”, they cannot apply a specific tag to files. For example it could happen that to assign the tag a certain level of expertise is required. In this case the users can still see the tag and research files using it.
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some users cannot see some tags: some tags could by themselves provide some information that is not meant to be shared with everyone. For example it could happen that they are used for items related to a product yet to be released; not everyone in the firm has the right to know the details and yet it could be difficult to use meaningful tags that do not leak information. Another example: Joe sets up a Nextcloud installation both for business and personal reasons; it would be great that he has the possibility to give access to a set of tags to his family and another set of tags to his collaborators. In this case the users cannot see the “prohibited” tag and research files using it.