you can write a servlet which executes a query with the above condition and put results in CSV or in Other Formats.
The query can look like below for searching Assets which tags either with we-retail:apparel/footwear or we-retail:apparel/shorts
QueryBuilder Query
type=dam:Asset
path=/content/dam
property=jcr:content/metadata/cq:tags
property.1_value=we-retail:apparel/footwear
property.2_value=we-retail:apparel/shorts
p.hits=selective
p.properties=jcr:path
p.limit=-1
The bold part from the query can be removed. That is for json output from QueryBuilder Debugger Tool to only gives assets path.
Or create your own reporting by following below:
Developing Reports