The beauty of taxonomies is that you don’t create its content manually; they are derived from the content front-matter.
You may choose to add some content and front-matter to the taxonomyTerm pages (example.com/tags/) or taxonomy pages (example.com/tags/my-tag/) using _index.md, but that’s a different topic.
So, in general, you don’t create any tags folder in the content directory.
Have you gone through the Taxonomies doc:
There are many examples for that for both taxonomyTerm and taxonomyKind pages:
It’s useful to understand the Page Kinds for taxonomy templating.
thank you for the answer i have already read all of the information you have posted.
but how do you create a template for displaying the taxonomies ? do you create a taxonomie section in the layout folder, and then create a list.html page within that folder ?
Perhaps this helps. I wrote this down when I tested Hugo’s Template Lookup Order. You’ll find some possibilities to select exactly the template you want for a certain page.