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Taxonomy is the science which deals with the study of identifying, grouping, and naming items according to their established natural relationships, usually in a hierarchical fashion. Nearly anything may then be classified according to some taxonomic scheme.

In a SharePoint context there are a number of items that should be planned out that have taxonomic relationships, examples (not all inclusive):

Web Site Structure Publishing Site Structure Site Navigation Managed Metadata Search Relationships Content

Following articles are good references for SharePoint Taxonomy:

  1. Technet Managed MetaData and Taxanomy
  2. SharePoint 2010 Taxonomy
  3. Metadata and Taxonomy Management in SharePoint 2010
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