I’ve heard of tagging insights, but what do you think of tagging questions?

My team is kicking off a new project and we're still in the discovery phase. We haven't talked to users yet, so we have a lot of questions. I work with learning scientists and research scientists as well as user experience designers, so I created a document for us to compile our questions together.

I was thinking about taking the questions and putting them into a spreadsheet and tagging them based on the research objective, or some other taxonomy. It might help also give us a starting point for tagging the insights when they start coming in.

What are your thoughts on tracking questions vs. insights? Do you feel that's a level of documentation that is unnecessary, or would it be helpful if you/your team also did something similar?