I so much HATE Evernote as a company, for not answering to this really Basic Request, which so much of their competitors offer.
Just make a deeper hierarchy possible for people, that need it. And NO, i can not achieve the same with tags - not in my collaboration/Teamsetting and not in my preference of using, thinking and filing Stuff.
It would be such a great App, absolutly unbeatable, if they woudl offer some Hierarchy, (and some Functionality in Tables; please look at Notion). And make the Dark Mode for Windows Users already; the Mac Users already got it!
As soon, as Notion improves their Android App and implement Handwiriting: i'm out. If nothing changes. And many others time by time for sure also.