The top tapes are intended to go around your belt line, to hold your diaper up the same as your belt holds up your pants. A bit lower (for diapers that are a bit too small isn't a big problem, but taping above that point is just going to lead to them slipping down and loosening up as they fall down to a narrower part of your waist.
(the lower tapes are to wap around your legs, to prevent leaks)