Abstract: The invention provides a file sharing system and process for hierarchical tagging with permissions in computer network-based file storage and sharing systems. The file sharing system includes a hierarchical list of tags, a plurality of files, a hierarchical tag management facility and a tag permissions facility. Each of the plurality of files is tagged by one or more tags in the hierarchical list of tags. The hierarchical tag management facility is used to create and manage the hierarchical list of tags. The tag permissions facility is activated when an administrator selects one or more tag(s). The administrator is a user having rights to facilities to configure the file sharing system. The tags permissions facility is used to change permissions for one or more users or groups of users to access a plurality of files tagged with the selected tag(s).