var model = _db.Articles.Include("Author").Include("Tags").FirstOrDefault();

public class Tag
{
     public int Id { get; set; }
     public String Name { get; set; }
     public ICollection<Article> Articles { get; set; }
}

var same = _db.Articles.Where(a => a.Tags == model.Tags);

var same = _db.Articles.Where(a => a.Tags.All(t => model.Tags.Contains(t)));

List<int> idsl = new List<int>();
foreach (var tag in model.Tags)
    {
         idsl.Add(tag.Id);
    }
int[] ids = idsl.ToArray();

var same = _db.Articles.Where(a => a.Tags.Any(t => ids.Contains(t.Id)));

{SELECT 
 1  AS [C1], 
[Extent1]. AS , 
[Extent1].[Name] AS [Name], 
[Extent1].[Text] AS [Text], 
[Extent1].[CreationTime] AS [CreationTime], 
[Extent1].[PublishedDate] AS [PublishedDate], 
[Extent1].[IsPublished] AS [IsPublished], 
[Extent1].[IsTranslated] AS [IsTranslated], 
[Extent1].[Author_Id] AS [Author_Id]
FROM [dbo].[Articles] AS [Extent1]
WHERE  EXISTS (SELECT 
	 1  AS [C1]
	FROM [dbo].[TagArticles] AS [Extent2]
	WHERE ([Extent1]. = [Extent2].[Article_Url]) AND ([Extent2].[Tag_Id] IN ( 3 , 4 ))
)}