The `+<label>+` tag improves usability for visually impaired users: Screen readers will announce the label text whenever the focus is set on the input field.
It also improves usability for users with impaired motor control: when the text within the `+<label>+` element is clicked, the associated input field is toggled.
Sometimes the field is explained by an icon. In this case the label can be either hidden or the `+<input>+`, `+<select>+` or `+<textarea>+` tags should contain one of the following attributes: `+aria-label+`, `+aria-labelledby+`. Screen-readers will use those attributes to describe the field.
The purpose of this rule is to make sure that every `+input+` (except `+submit+`, `+button+`, `+image+`, and `+hidden+` inputs), `+select+`, and `+textarea+` field has a label.
No issue will be raised on "implicit labels", i.e. `+<label>+` tags enclosing an `+<input>+`, `+<select>+` or `+<textarea>+` instead of being referencing via an`+id+`. However, note that the support of this technic is not supported by all assistive technologies. Thus it is better to reference them by id.