Don’t know about traditional projects, but on collection projects, neither tags nor fields nor annotations seem to be selection options. There have been a couple of related forum topics, but no feature request that I can find yet specifically to add any or all of these options for collection project criteria, so you might consider submitting one. The related posts:
https://forum.inaturalist.org/t/make-fields-parameters-for-collection-projects-or-turn-some-fields-into-annotations/5724
https://forum.inaturalist.org/t/add-annotation-related-rules-to-traditional-projects/8291