Hah....so far I haven't bothered. Just collecting everything I like is enough and later, when there is enough, a system that works for me to tag and categorize everything will show up. If I have a lot of one kind of recipes, that category is something that will need to be made. If there are enough tags, do we need categories? A guess a lot of ways to categorize stuff. Important tags might be the main ingredients.
At this point, I have no idea how many recipes I've collected. As many there might be my hope is to compile a "cookbook" (digital via notebook) to share with family and added notes about ones I have used or why not or any other comments about it and why I clipped it. Some recipes I rather send to my "rip-proof" Kindle than print it out but...I print out some of them anyway...sometimes printing from EN so I can see it better and leave it posted on the cupboard door for use again and again. As far as tags? I haven't bothered yet. I never figured I'd collected so many. *shrugs* Maybe I have another hobby coming up...adding tags?