The tags lag and latency seem to be about the same thing - network latency. Some of the questions even use the terms interchangeably, for example tagging using one but using the other in the question text. These tags should be synonyms for each other.
However, I'm not sure what the parent tag should be. Anecdotally, latency is used more by technical people, and lag by gamers, so for gamedev it's really a toss-up.