A method for enabling file system tagging by an application includes creating tag associations for the file system by associating a tag with a file object. The association includes allocating a file association structure (FAS) in the storage device, which FAS has attributes including a pointer to a file handle of the file object and a list of names of tags associated with the file object. Associating the tag with a file object also includes allocating a tag structure for each tag in the file system. The tag structure includes a tag name and file associations for the tag. In response to a request for a read directory operation, the method includes retrieving the tag associations to identify the file object, dynamically assembling a directory entry structure that includes a hierarchical view of tags identified from the tag associations and corresponding file object, and returning the directory entry structure to the application.