Hi Gladys

We can restrict the access right of that model where those tags are created

for example:

if we need to restrict the partner tags ie, the model res.partner.category  . Enable the Debug Mode > Settings > Technical > Access Rights 

Create new access rights for model PartnerTags with the needed permissions and apply them to a group. The user under this group are applicable for that.

https://www.cybrosys.com/blog/manage-users-and-access-right-in-odoo-15

Regards