Admin's work with Tag and Category

[neznaika0]

There is currently no way to manage categories and tags. We add them using Seeder.
I need to answer the questions:

1. Who should have the right to manage? If it's just the admin, then it's in the Admin directory. If there are moderators, then in the general directory with new rights.
2. The links for will look like admin/discussions/categories/12 or admin/categories/12 or in general dir discussions/categories/12? We already have a method for displaying topics in a category.
3. The change should not break the structure. What is the deletion behavior? Should I mark all dependencies as deleted_at? What should I do with user statistics - reduce their posts, likes...?
4. Categories have activity flag. What should be changed if we hide it? Recalculate all dependencies? Posts, likes..