WheelCMS Vocabularies offers "through the web" managable collections of hierarchical vocabularies that can be referenced in content (models) by id.
Vocabularies are hierarchical collections of (id, label) items with additional tags and description.
Tags can be used to define additional behaviour/properties of a vocabulary term, for example if it's selectable, or something application specific.
Initially, the vocabularies are simple JSON structures that can be managed in a textare. At a later stage, something like http://dbushell.github.io/Nestable/ may be integrated.