Section vs Taxonomy for blog categories

I am interested in the opinion of other Hugo site creators about the value of using sections instead of taxonomy for post/blog categories.

A little more background … for my site, categories are top-level groupings of content and therefore there are only between 5 and 10 categories. In my posts folder, I have created sub-directories (sections) for each category. I like to do this to help me organize the *.md files.

Doing it this way allows for paths that looks like


and if I want to show a list page for the category it would look like this …


This is the reason why I am curious what the argument would be to use taxonomies instead for this purpose (e.g. adding a “category” parameter to the front matter).

The only difference can see is a change in path for the list page


Aside from the difference with paths, can anyone give me advantages to using Taxonomies over Sections for categories?