Tags are their own data type that exists in Reporting. There is a main navigation element that lets you view all Tags built in your site.
From there there is a section that displays Tags that have been created. This section lists their title, description, creation date, and whether these Tags have are still enabled or have been deleted.
By clicking on a Tag's title you will be brought to a page that lists off the meta data for the Tag at the top. Next you will find as a section displaying the total clock hours and total CEUs for a learner for all tagged items they have passed or completed. Finally, there is a section that displays all training that matches the Tag criteria. This section loads all learners and all training type for that data.