Reading :help 'tags'
and scrolling a little bit down finds the following sentence:
The *tagfilestagfiles()* function can be used to get a list of the file names
actually used.
Accordingly, :echo tagfiles()
will show the name(s) of found tagfile(s).
An easy way to test this is in any of Vim's help files.
It will pick up the helptags in <whatever>/doc/tags
.