the_tags.php

<?php
function prefix_tags($before = null, $sep = ', ', $after = '', $attr=[]) {
    $html = '';
    $tags = get_the_tags();
    $tagItems = count($tags);
    $i = 0;

    if(is_array($attr)){
        foreach ($attr as $name => $value) {
            $attr = " $name=" . '"' . $value . '"';
        }
    }

    if(is_array($tags)) {
        foreach($tags as $tag) {
            $html .= $before;

            $html .= '<a href="'.esc_url(home_url('/'))."tag/".$tag->slug.'"' . $attr . '>' .$tag->name. '</a>' . $after;

            if(++$i != $tagItems) {
                $html .= $sep;
            }
        }
    }

    echo $html;

}