Tags
Tags for top-level (file) nodes are pulled from the variable org-file-tags, which is set by the #+filetags keyword, as well as other tags the file may have inherited. Tags for headline level nodes are regular Org tags.
Note that the #+filetags keyword results in tags being inherited by headers within the file. This makes it impossible for selective tag inheritance: i.e. either tag inheritance is turned off, or all headline nodes will inherit the tags from the file node. This is a design compromise of Org-roam.