Implement automatic tagging policy engine

**Summary**: Build a tagging policy engine that automatically applies environment-specific tags to all resources based on type, compliance requirements, and organizational policies.

**Acceptance Criteria**:
- [ ] Environment-specific tag template system
- [ ] Automatic tag application during resource provisioning
- [ ] Tag policy validation and compliance checking
- [ ] Support for required tags, conditional tags, and computed tags
- [ ] Integration with Azure Policy and governance frameworks
- [ ] Tag inheritance and propagation for nested resources