Tabs provide the ability to navigate different views or facets of the same content. For example, on a page listing your department’s faculty, you might show leadership, tenured, and adjunct instructors in different views. Rather than listing those views in your navigation, you could divide them into tabs.
Tabs can represent static pages or dynamic views of one page, with a single or multiple URL for each view.
<button>element for tabs with ARIA
<button>element if tabs change the content view within the same page.
<a>element if tabs link to other pages with a unique URL.