From hugo docs
Much like regular pages, taxonomy list permalinks are configurable, but taxonomy term page permalinks are not.
from this, I can understand the taxonomy term path is Hugo generated.
Also from the doc, for adding custom metadata
so part here is generated/defined by Hugo
for term value like
What is the logic behind the directory path and permalink path
so to create the directory for metadata correctly?
Are Special characters removed? Accented Chars Allowed?