Vim is my favorite editor, when I open a php or python file in vim, the first command is:
set tags=../../../tags
or
set tags=../..
There are a few comments on this particular subject on this question.
Basically, this is supposed to work:
set tags=./tags;/
It starts with a tags file in the current directory and goes up to the root directory.
Type :help tags-option for more details.
:help tags-option