diff --git a/src/app.module.ts b/src/app.module.ts
index a374afd..4a87cb7 100644
--- a/src/app.module.ts
+++ b/src/app.module.ts
@@ -13,6 +13,7 @@ import { PubSubModule } from './commons/pub-sub/pub-sub.module';
 import { ArticlesModule } from './articles/articles.module';
 import { EtcdModule } from 'nestjs-etcd';
 import { CommonsModule } from './commons/commons.module';
+import { TagsModule } from './tags/tags.module';
 
 @Module({
   imports: [
@@ -84,6 +85,7 @@ import { CommonsModule } from './commons/commons.module';
     }),
     CommonsModule,
     ArticlesModule,
+    TagsModule,
   ],
   controllers: [AppController],
   providers: [AppService, AppResolver],
diff --git a/src/tags/dto/create-tag.input.ts b/src/tags/dto/create-tag.input.ts
new file mode 100644
index 0000000..00dfd8b
--- /dev/null
+++ b/src/tags/dto/create-tag.input.ts
@@ -0,0 +1,9 @@
+import { InputType } from '@nestjs/graphql';
+import { IsString, Length } from 'class-validator';
+
+@InputType()
+export class CreateTagInput {
+  @IsString()
+  @Length(1, 100)
+  name: string;
+}
diff --git a/src/tags/dto/update-tag.input.ts b/src/tags/dto/update-tag.input.ts
new file mode 100644
index 0000000..996108c
--- /dev/null
+++ b/src/tags/dto/update-tag.input.ts
@@ -0,0 +1,9 @@
+import { CreateTagInput } from './create-tag.input';
+import { InputType, PartialType } from '@nestjs/graphql';
+import { IsUUID } from 'class-validator';
+
+@InputType()
+export class UpdateTagInput extends PartialType(CreateTagInput) {
+  @IsUUID()
+  id: string;
+}
diff --git a/src/tags/entities/tag.entity.ts b/src/tags/entities/tag.entity.ts
new file mode 100644
index 0000000..679b2d2
--- /dev/null
+++ b/src/tags/entities/tag.entity.ts
@@ -0,0 +1,11 @@
+import { AppBaseEntity } from './../../commons/entities/app-base-entity';
+import { ObjectType } from '@nestjs/graphql';
+import { Column, Index, Entity } from 'typeorm';
+
+@Entity()
+@ObjectType()
+export class Tag extends AppBaseEntity {
+  @Index({ unique: true })
+  @Column({ length: 100 })
+  name: string;
+}
diff --git a/src/tags/tags.module.ts b/src/tags/tags.module.ts
new file mode 100644
index 0000000..56b87c7
--- /dev/null
+++ b/src/tags/tags.module.ts
@@ -0,0 +1,12 @@
+import { Tag } from './entities/tag.entity';
+import { TypeOrmModule } from '@nestjs/typeorm';
+import { CommonsModule } from './../commons/commons.module';
+import { Module } from '@nestjs/common';
+import { TagsService } from './tags.service';
+import { TagsResolver } from './tags.resolver';
+
+@Module({
+  imports: [CommonsModule, TypeOrmModule.forFeature([Tag])],
+  providers: [TagsResolver, TagsService],
+})
+export class TagsModule {}
diff --git a/src/tags/tags.resolver.spec.ts b/src/tags/tags.resolver.spec.ts
new file mode 100644
index 0000000..bfa17ef
--- /dev/null
+++ b/src/tags/tags.resolver.spec.ts
@@ -0,0 +1,25 @@
+import { Test, TestingModule } from '@nestjs/testing';
+import { TagsResolver } from './tags.resolver';
+import { TagsService } from './tags.service';
+
+describe('TagsResolver', () => {
+  let resolver: TagsResolver;
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      providers: [
+        TagsResolver,
+        {
+          provide: TagsService,
+          useValue: {},
+        },
+      ],
+    }).compile();
+
+    resolver = module.get<TagsResolver>(TagsResolver);
+  });
+
+  it('should be defined', () => {
+    expect(resolver).toBeDefined();
+  });
+});
diff --git a/src/tags/tags.resolver.ts b/src/tags/tags.resolver.ts
new file mode 100644
index 0000000..f66a57c
--- /dev/null
+++ b/src/tags/tags.resolver.ts
@@ -0,0 +1,36 @@
+import { Resolver, Query, Mutation, Args } from '@nestjs/graphql';
+import { TagsService } from './tags.service';
+import { Tag } from './entities/tag.entity';
+import { CreateTagInput } from './dto/create-tag.input';
+import { UpdateTagInput } from './dto/update-tag.input';
+
+@Resolver(() => Tag)
+export class TagsResolver {
+  constructor(private readonly tagsService: TagsService) {}
+
+  @Mutation(() => Tag)
+  createTag(@Args('createTagInput') createTagInput: CreateTagInput) {
+    return this.tagsService.create(createTagInput);
+  }
+
+  @Query(() => [Tag], { name: 'tags' })
+  findAll() {
+    return this.tagsService.findAll();
+  }
+
+  @Query(() => Tag, { name: 'tag' })
+  findOne(@Args('id', { type: () => String }) id: string) {
+    return this.tagsService.findOne(id);
+  }
+
+  @Mutation(() => Tag)
+  async updateTag(@Args('updateTagInput') updateTagInput: UpdateTagInput) {
+    const tag = await this.tagsService.findOne(updateTagInput.id);
+    return this.tagsService.update(tag, updateTagInput);
+  }
+
+  @Mutation(() => Tag)
+  removeTag(@Args('id', { type: () => String }) id: string) {
+    return this.tagsService.remove(id);
+  }
+}
diff --git a/src/tags/tags.service.spec.ts b/src/tags/tags.service.spec.ts
new file mode 100644
index 0000000..aac0b98
--- /dev/null
+++ b/src/tags/tags.service.spec.ts
@@ -0,0 +1,27 @@
+import { Tag } from './entities/tag.entity';
+import { getRepositoryToken } from '@nestjs/typeorm';
+import { Test, TestingModule } from '@nestjs/testing';
+import { TagsService } from './tags.service';
+import { Repository } from 'typeorm';
+
+describe('TagsService', () => {
+  let service: TagsService;
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      providers: [
+        TagsService,
+        {
+          provide: getRepositoryToken(Tag),
+          useValue: new Repository(),
+        },
+      ],
+    }).compile();
+
+    service = module.get<TagsService>(TagsService);
+  });
+
+  it('should be defined', () => {
+    expect(service).toBeDefined();
+  });
+});
diff --git a/src/tags/tags.service.ts b/src/tags/tags.service.ts
new file mode 100644
index 0000000..f2dd6db
--- /dev/null
+++ b/src/tags/tags.service.ts
@@ -0,0 +1,45 @@
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository } from 'typeorm';
+import { BaseDbService } from './../commons/services/base-db.service';
+import { Injectable } from '@nestjs/common';
+import { CreateTagInput } from './dto/create-tag.input';
+import { UpdateTagInput } from './dto/update-tag.input';
+import { Tag } from './entities/tag.entity';
+
+@Injectable()
+export class TagsService extends BaseDbService<Tag> {
+  readonly uniqueFields: Array<keyof Tag> = ['name'];
+  constructor(@InjectRepository(Tag) readonly repository: Repository<Tag>) {
+    super(repository);
+  }
+
+  /**
+   * create or recover a tag
+   */
+  async create(createTagInput: CreateTagInput): Promise<Tag> {
+    const old = await this.repository.findOne({ name: createTagInput.name });
+    return this.repository.save(
+      old
+        ? this.repository.merge(old, createTagInput)
+        : this.repository.create(createTagInput),
+    );
+  }
+
+  async findAll() {
+    return await this.repository.find({
+      order: { createdAt: 'DESC' },
+    });
+  }
+
+  async update(tag: Tag, updateTagInput: UpdateTagInput) {
+    await this.isDuplicateEntityForUpdate(tag.id, updateTagInput);
+    return await this.repository.save(
+      this.repository.merge(tag, updateTagInput),
+    );
+  }
+
+  async remove(id: string) {
+    await this.canRemove([id]);
+    return await this.repository.softDelete({ id }).then((d) => d.affected);
+  }
+}