Quite simply, as the title claims. I don't have many arguments for this other than, subversion is tool utilized plentifully in writing, whether it be subversions of archetypes, tropes, genres or expectations.
I found myself in a need of this tag when writing this question: Subverting the essence of fictional and/or religious entities; is it acceptable?
There was none, and so my question was left poorly tagged. This is probably partly my fault too, as I did not find any other, well-fitting and descriptive tags, but still, there should have been, in my opinion, a "subversion" tag to apply.