diff --git a/src/app.module.ts b/src/app.module.ts
index 8f4b4f2..99710f3 100644
--- a/src/app.module.ts
+++ b/src/app.module.ts
@@ -1,18 +1,23 @@
 import { Module } from '@nestjs/common';
 import { AppController } from './app.controller';
 import { MerchantsModule } from './merchants/merchants.module';
-import { TypeOrmModule } from '@nestjs/typeorm';
+import { TypeOrmModule, TypeOrmModuleOptions } from '@nestjs/typeorm';
 import { Merchant } from './merchants/entities/merchant.entity';
+import { TagsModule } from './tags/tags.module';
+import { Tag } from './tags/entities/tag.entity';
+
+const sqliteConfig: TypeOrmModuleOptions = {
+  synchronize: true, // typeorm -h (schema:sync)
+  type: 'sqlite',
+  database: 'common-cents.db',
+  entities: [Merchant, Tag]
+}
 
 @Module({
   imports: [
+    TypeOrmModule.forRoot(sqliteConfig),
     MerchantsModule,
-    TypeOrmModule.forRoot({
-      type: 'sqlite',
-      database: 'common-cents.db',
-      entities: [Merchant],
-      // synchronize: true // schema:sync
-    })
+    TagsModule
   ],
   controllers: [AppController],
   providers: []
diff --git a/src/merchants/merchant-data.service.ts b/src/merchants/merchant-data.service.ts
index ad61ae0..efbb956 100644
--- a/src/merchants/merchant-data.service.ts
+++ b/src/merchants/merchant-data.service.ts
@@ -11,23 +11,23 @@ export class MerchantDataService {
     this.merchants = this.dataSource.getRepository(Merchant);
   }
 
-  public async getAllMerchants(): Promise<Merchant[]> {
-    return this.merchants.find();
+  public async getAll(): Promise<Merchant[]> {
+    return await this.merchants.find();
   }
 
-  public async getMerchantById(id: string): Promise<Merchant | null> {
+  public async getById(id: string): Promise<Merchant | null> {
     return await this.merchants.findOneBy({ id });
   }
 
-  public async createMerchant(name: string): Promise<Merchant> {
+  public async create(name: string): Promise<Merchant> {
     return await this.merchants.save({ name });
   }
 
-  public async updateMerchant(updateMerchant: UpdateMerchantDto): Promise<Merchant> {
-    return await this.merchants.save(updateMerchant);
+  public async update(merchant: UpdateMerchantDto): Promise<Merchant> {
+    return await this.merchants.save(merchant);
   }
 
-  public async deleteMerchant(id: string): Promise<void> {
+  public async delete(id: string): Promise<void> {
     await this.merchants.delete({ id });
   }
 }
\ No newline at end of file
diff --git a/src/merchants/merchants.controller.ts b/src/merchants/merchants.controller.ts
index 339b9c2..97a7ac3 100644
--- a/src/merchants/merchants.controller.ts
+++ b/src/merchants/merchants.controller.ts
@@ -44,13 +44,13 @@ export class MerchantsController {
 
   @Post()
   @HttpCode(HttpStatus.CREATED)
-  public async create(@Body() newMerchant: CreateMerchantDto): Promise<Merchant> {
-    if (!newMerchant.name) {
+  public async create(@Body() merchant: CreateMerchantDto): Promise<Merchant> {
+    if (!merchant.name) {
       throw new BadRequestException('Merchant name cannot be empty.');
     }
 
     try {
-      return await this.merchantsService.create(newMerchant);
+      return await this.merchantsService.create(merchant);
     }
     catch (error) {
       throw new InternalServerErrorException(error);
@@ -59,17 +59,17 @@ export class MerchantsController {
 
   @Put()
   @HttpCode(HttpStatus.OK)
-  public async update(@Body() updateMerchant: UpdateMerchantDto) {
-    if (!updateMerchant.id) {
-      return new BadRequestException('Merchant ID cannot be empty.');
+  public async update(@Body() merchant: UpdateMerchantDto): Promise<Merchant> {
+    if (!merchant.id) {
+      throw new BadRequestException('Merchant ID cannot be empty.');
     }
 
-    return this.merchantsService.update(updateMerchant);
+    return await this.merchantsService.update(merchant);
   }
 
   @Delete(':id')
   @HttpCode(HttpStatus.NO_CONTENT)
   public async remove(@Param('id') id: string): Promise<void> {
-    return this.merchantsService.remove(id);
+    return await this.merchantsService.remove(id);
   }
 }
diff --git a/src/merchants/merchants.module.ts b/src/merchants/merchants.module.ts
index 9ce6372..ffb8ca0 100644
--- a/src/merchants/merchants.module.ts
+++ b/src/merchants/merchants.module.ts
@@ -7,4 +7,4 @@ import { MerchantDataService } from './merchant-data.service';
   controllers: [MerchantsController],
   providers: [MerchantsService, MerchantDataService]
 })
-export class MerchantsModule {}
+export class MerchantsModule { }
diff --git a/src/merchants/merchants.service.ts b/src/merchants/merchants.service.ts
index c85ef46..ef98690 100644
--- a/src/merchants/merchants.service.ts
+++ b/src/merchants/merchants.service.ts
@@ -9,11 +9,11 @@ export class MerchantsService {
   public constructor(private merchantDataService: MerchantDataService) { }
 
   public async findAll(): Promise<Merchant[]> {
-    return await this.merchantDataService.getAllMerchants();
+    return await this.merchantDataService.getAll();
   }
 
   public async findById(id: string): Promise<Merchant> {
-    const merchant = await this.merchantDataService.getMerchantById(id);
+    const merchant = await this.merchantDataService.getById(id);
     if (!merchant) {
       throw new Error('Merchant not found.');
     }
@@ -21,15 +21,15 @@ export class MerchantsService {
     return merchant;
   }
 
-  public async create(newMerchant: CreateMerchantDto): Promise<Merchant> {
-    return await this.merchantDataService.createMerchant(newMerchant.name);
+  public async create(merchant: CreateMerchantDto): Promise<Merchant> {
+    return await this.merchantDataService.create(merchant.name);
   }
 
-  public async update(updateMerchant: UpdateMerchantDto): Promise<Merchant> {
-    return await this.merchantDataService.updateMerchant(updateMerchant);
+  public async update(merchant: UpdateMerchantDto): Promise<Merchant> {
+    return await this.merchantDataService.update(merchant);
   }
 
   public async remove(id: string): Promise<void> {
-    await this.merchantDataService.deleteMerchant(id);
+    await this.merchantDataService.delete(id);
   }
 }
diff --git a/src/tags/dto/create-tag.dto.ts b/src/tags/dto/create-tag.dto.ts
new file mode 100644
index 0000000..8235483
--- /dev/null
+++ b/src/tags/dto/create-tag.dto.ts
@@ -0,0 +1,3 @@
+export class CreateTagDto {
+  name: string;
+}
diff --git a/src/tags/dto/update-tag.dto.ts b/src/tags/dto/update-tag.dto.ts
new file mode 100644
index 0000000..ab32e5f
--- /dev/null
+++ b/src/tags/dto/update-tag.dto.ts
@@ -0,0 +1,4 @@
+export class UpdateTagDto {
+  id: string;
+  name: string;
+}
diff --git a/src/tags/entities/tag.entity.ts b/src/tags/entities/tag.entity.ts
new file mode 100644
index 0000000..fdf7a2d
--- /dev/null
+++ b/src/tags/entities/tag.entity.ts
@@ -0,0 +1,10 @@
+import { Column, Entity, PrimaryGeneratedColumn } from 'typeorm';
+
+@Entity()
+export class Tag {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column()
+  name: string;
+}
diff --git a/src/tags/tag-data.service.ts b/src/tags/tag-data.service.ts
new file mode 100644
index 0000000..df417c5
--- /dev/null
+++ b/src/tags/tag-data.service.ts
@@ -0,0 +1,33 @@
+import { Injectable } from '@nestjs/common';
+import { DataSource, Repository } from 'typeorm';
+import { Tag } from './entities/tag.entity';
+import { UpdateTagDto } from './dto/update-tag.dto';
+
+@Injectable()
+export class TagDataService {
+  private tags: Repository<Tag>;
+
+  public constructor(private dataSource: DataSource) {
+    this.tags = this.dataSource.getRepository(Tag);
+  }
+
+  public async getAll(): Promise<Tag[]> {
+    return await this.tags.find();
+  }
+
+  public async getById(id: string): Promise<Tag | null> {
+    return await this.tags.findOneBy({ id });
+  }
+
+  public async create(name: string): Promise<Tag> {
+    return await this.tags.save({ name });
+  }
+
+  public async update(tag: UpdateTagDto): Promise<Tag> {
+    return await this.tags.save(tag);
+  }
+
+  public async delete(id: string): Promise<void> {
+    await this.tags.delete({ id });
+  }
+}
diff --git a/src/tags/tags.controller.ts b/src/tags/tags.controller.ts
new file mode 100644
index 0000000..d27412e
--- /dev/null
+++ b/src/tags/tags.controller.ts
@@ -0,0 +1,75 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Put,
+  Delete,
+  Body,
+  Param,
+  HttpCode,
+  HttpStatus,
+  BadRequestException,
+  NotFoundException,
+  InternalServerErrorException
+} from '@nestjs/common';
+import { TagsService } from './tags.service';
+import { CreateTagDto } from './dto/create-tag.dto';
+import { UpdateTagDto } from './dto/update-tag.dto';
+import { Tag } from './entities/tag.entity';
+
+@Controller('tags')
+export class TagsController {
+  public constructor(private readonly tagsService: TagsService) { }
+
+  @Get()
+  @HttpCode(HttpStatus.OK)
+  public async findAll(): Promise<Tag[]> {
+    return await this.tagsService.findAll();
+  }
+
+  @Get(':id')
+  @HttpCode(HttpStatus.OK)
+  public async findOne(@Param('id') id: string): Promise<Tag> {
+    if (!id) {
+      throw new BadRequestException('No ID provided.');
+    }
+
+    try {
+      return await this.tagsService.findById(id);
+    }
+    catch (error) {
+      throw new NotFoundException(error);
+    }
+  }
+
+  @Post()
+  @HttpCode(HttpStatus.CREATED)
+  public async create(@Body() tag: CreateTagDto): Promise<Tag> {
+    if (!tag.name) {
+      throw new BadRequestException('Tag name cannot be empty.');
+    }
+
+    try {
+      return this.tagsService.create(tag);
+    }
+    catch (error) {
+      throw new InternalServerErrorException(error);
+    }
+  }
+
+  @Put()
+  @HttpCode(HttpStatus.OK)
+  public async update(@Body() tag: UpdateTagDto): Promise<Tag> {
+    if (!tag.id) {
+      throw new BadRequestException('Tag ID cannot be empty.');
+    }
+
+    return await this.tagsService.update(tag);
+  }
+
+  @Delete(':id')
+  @HttpCode(HttpStatus.NO_CONTENT)
+  public async remove(@Param('id') id: string): Promise<void> {
+    return await this.tagsService.remove(id);
+  }
+}
diff --git a/src/tags/tags.module.ts b/src/tags/tags.module.ts
new file mode 100644
index 0000000..5f4c074
--- /dev/null
+++ b/src/tags/tags.module.ts
@@ -0,0 +1,10 @@
+import { Module } from '@nestjs/common';
+import { TagsService } from './tags.service';
+import { TagsController } from './tags.controller';
+import { TagDataService } from './tag-data.service';
+
+@Module({
+  controllers: [TagsController],
+  providers: [TagsService, TagDataService]
+})
+export class TagsModule { }
diff --git a/src/tags/tags.service.ts b/src/tags/tags.service.ts
new file mode 100644
index 0000000..ab5ff92
--- /dev/null
+++ b/src/tags/tags.service.ts
@@ -0,0 +1,35 @@
+import { Injectable } from '@nestjs/common';
+import { CreateTagDto } from './dto/create-tag.dto';
+import { UpdateTagDto } from './dto/update-tag.dto';
+import { TagDataService } from './tag-data.service';
+import { Tag } from './entities/tag.entity';
+
+@Injectable()
+export class TagsService {
+  public constructor(private tagDataService: TagDataService) { }
+
+  public async findAll(): Promise<Tag[]> {
+    return await this.tagDataService.getAll();
+  }
+
+  public async findById(id: string): Promise<Tag> {
+    const tag = await this.tagDataService.getById(id);
+    if (!tag) {
+      throw new Error('No tag found');
+    }
+
+    return tag;
+  }
+
+  public async create(tag: CreateTagDto): Promise<Tag> {
+    return await this.tagDataService.create(tag.name);
+  }
+
+  public async update(tag: UpdateTagDto): Promise<Tag> {
+    return await this.tagDataService.update(tag);
+  }
+
+  public async remove(id: string): Promise<void> {
+    await this.tagDataService.delete(id);
+  }
+}