From MoodleDocs
  • This allows a user to manage tags via Site administration > Appearance > Manage tags.
  • This allows the user to delete existing tags, see which tags have been flagged as inappropriate and who created each tag.
  • Only the default Manager role has this capability set to allow. The capability should be given to people responsible for maintaining good use of the tags functionality.
  • This capability may only be applied in the system context i.e. as a system role.