```C#
            var tags = await GetTagsAsync(count);

            if (returnAs.Equals("Content", StringComparison.OrdinalIgnoreCase))
            {
                return Content(string.Join(", ", tags));
            }
            if (returnAs.Equals("Json", StringComparison.OrdinalIgnoreCase))
            {
                return Json(tags);
            }

            return View(tags);
```