If one user accidentally deletes tag (not only remove it from file) and other users use this tag too, this tag is removed globally so other users lose their tags so.
Is it possible to allow only admin to delete tags?
I have found dirty workaround (I am using nextcloud now, but it may be the same)
In the file /lib/private/SystemTag/SystemTagManager.php
find function deleteTags
comment lines below // delete relations first
till the end of function.
This workaround prohibits deletion of tag in the database (tag seems to be deleted in user interface, but is not).