Correct way to Restrict/Curate Tags

Hi, I was wondering what the best way to deal with tags was according to others. We are still in the early stages of preparing for our migration and working on the import script and all that. On our previous forum software, we have a master list of tags that are allowed to be used, users may not make new ones this seems. It seem that restricting them per category seems to be the best way?

However, the wording makes it seem that if you use that feature, they can only be used in that category. Our list applies to several categories.

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