JSON Object Signing and Encryption (JOSE) is a generic name for applications that use the JSON Web Signature and JSON Web Encryption (JWS and JWE) standards and derived technology such as JSON Web Token (JWT).
Note that JOSE stands for JSON Object Siging and Encryption, while JSON stands for JavaScript Object Notation, a specification that makes it easy to serialize JavaScript objects using a textual notation. JSON is by now supported by many other languages / runtimes as well.
This tag could be used for applications that use both JWS and JWE, otherwise it may be better to simply indicate jws or jwe, especially when running out of tags. If something is about a particular algorithm definition, specify jwa instead.