This document discusses basic HTML tags. It explains that tags are called elements that describe the meaning of enclosed text rather than its appearance. Common tags like <BR>, <P>, and <HR> are introduced along with their purposes of inserting line breaks, paragraphs, and horizontal rules. The document also covers container elements like <HTML> and <HEAD> that wrap content, and empty elements that don't require closing tags. It provides an example page and exercises to test the understanding of tags and their proper usage.