The ability to view both folders and tags at the same time is possible on the desktop, while on the iOS on iPad, it’s either files or tags on the left panel, and the right panel can only show links or the outline.
This must be a critical issue for anyone who uses tags and an iPad.
Ideally, any panel view should be possible to be displayed either on the left or the right panel, but at minimum, there needs to be a way to make the folder list and the tag list displayed at the same time.