Taste is inextricably tied to the development of personality, perhaps even to the "soul" (soul as in a kind of immaterial/spiritual and implicitly psychological pre configuration that makes us react in a certain way rather than another and makes certain things more appealing rather than others - even before micro traumas that further shape personality). It comes down to recognizing this subtle "essence" that shines through simplistic/complicated mixing of elements - this I feel is what taste is in it's purest form. This essence is God.
But there are lower* levels as well. Essentially, developing taste is a matter of getting to know yourself intuitively, then curating externalities according to that. In the end even if the things you interact with aren't made in the image of your soul, you can appreciate depth/authenticity to the extent you develop this intuitive knowing of yourself. The normgroid default response will entail details of technique, but all technique falls short in the face of the Eternal. Orient yourself towards the Undying. Don't ask what I mean, let these words carry you to the source, close your eyes.