Skin tag near toe yes, commonly you will see skin tags around dog’s paws. Although dog skin tags can appear on any part of your pet body. So you can not find and say the exact part that skin tags found. But you can see the skin tag on the dog's surface. Like humans it may be that dog skin tags convert into skin cancer which is more dangerous for your pet.
So you have to be more careful while you find any kind of tags on your pet body, But it is not necessary that it is cancer. Because skin tags are non-cancerous and non-infectious.
For more detail visit:
https://healthgroovy.com/skin-tags-on-dogs/