The Tag view is available below the Explorer and Filter views. It provides links to a list of Items that is independent of Sets.

There are two views of the Tags: Cloud and List. The Cloud view displays the Tags with the font size determined by the number of Items "tagged" – the larger the font, the more Items that have that tag. In either view, just click on the Tag to view the Items assigned to that Tag.
Search & Filter on Tags
For advanced Tag queries, you can use the search engine or keywords box within Filters.
Use the prefix Tag: to indicate the Tag field in your query.
tag:"requirement management" AND tag:security
tag:"requirement management" AND tag:security (tag:"user" OR tag:security) AND tag:requirement
You can use the plus sign as a shortcut for the AND operator and the minus sign for NOT.
+tag:"requirement management" -tag:security
test case +tag:requirement +tag:security