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Question tags come from auxiliary verbs, which are verbs that emphasise things, show interest,
ask questions or avoid repetition (British Council,

They are used when the speaker wants the audience to agree with the speaker’s words. If the
statement is positive, the question tag used will be negative. Conversely, positive question tags will be
paired with negative statements. When one uses question tags, the speaker has to know whether the
audience agrees or disagrees with the speaker’s statement(s). This is because the speaker will use a rising
intonation for the mention of the question tag when dealing with an undecided audience while a falling
intonation will be used for the mention of the question tag when interacting with a decided audience.

Question tags can be made up from auxiliary verbs.