```ruby
class Backend::TagsController < BackendController
  def index
    tags = ::Tag.by_locale(locale).pluck(:name).map do |name|
      { label: name, value: name }
    end

    render json: tags
  end

  def create
    create_tag unless tag_exists?
    tag_model
    render json: { tag: params[:tag] }
  end

  def destroy
    find_model.tagged_items.where(tag_id: find_tag.id).destroy_all
    render json: { tag: params[:tag] }
  end

  private

  def find_model
    @model ||= params[:taggable_type].to_s.constantize.find params[:taggable_id]
  end

  def find_tag
    ::Tag.find_by locale: params[:locale], name: params[:tag]
  end

  def tag_exists?
    ::Tag.exists?(tag_params)
  end

  def create_tag
    ::Tag.create! tag_params
  end

  def tag_params
    {
      locale: params[:locale],
      name: params[:tag],
      slug: params[:tag].parameterize
    }
  end

  def tag_model
    if find_model.tagged_items.where(tag_id: find_tag.id).empty?
      find_model.tagged_items.create! tag: find_tag
    end
  end
end
```

Enhance json output when a tag is deleted.
user
```ruby
class Backend::TagsController < BackendController
  def index
    tags = ::Tag.by_locale(locale).pluck(:name).map do |name|
      { label: name, value: name }
    end

    render json: tags
  end

  def create
    create_tag unless tag_exists?
    tag_model
    render json: { tag: params[:tag] }
  end

  def destroy
    find_model.tagged_items.where(tag_id: find_tag.id).destroy_all
    render json: { success: true }
  end

  private

  def find_model
    @model ||= params[:taggable_type].to_s.constantize.find params[:taggable_id]
  end

  def find_tag
    ::Tag.find_by locale: params[:locale], name: params[:tag]
  end

  def tag_exists?
    ::Tag.exists?(tag_params)
  end

  def create_tag
    ::Tag.create! tag_params
  end

  def tag_params
    {
      locale: params[:locale],
      name: params[:tag],
      slug: params[:tag].parameterize
    }
  end

  def tag_model
    if find_model.tagged_items.where(tag_id: find_tag.id).empty?
      find_model.tagged_items.create! tag: find_tag
    end
  end
end
```
assistant