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Tags make use of the hierarchical structure of outline trees. If a heading has a certain tag, all subheadings will inherit the tag as well. For example, in the list
* Meeting with the French group :WORK:
** Summary by Frank :BOSS:NOTES:
*** TODO Prepare slides for him :ACTION:
the final heading will have the tags `:WORK:', `:BOSS:',
`:NOTES:', and `:ACTION:'. When executing tag searches and
Org-mode finds that a certain headline matches the search criterion, it
will not check any sublevel headline, assuming that these likely also
match, and that the list of matches can become very long. This may
not be what you want, however, and you can influence inheritance and
searching using the variables org-use-tag-inheritance and
org-tags-match-list-sublevels.