Tabs are an inefficient representation of Emacs buffers, as they are not mere views into files, and sometimes not even intended for the user to see. That said, there are packages out there if you really want them. Or you implement it. There are the facilities. But the default Emacs is an API for other packages, and plugging in tabs would have implications on most of the elisp out there.

Yet another option is not to use emacs if it does not fit your requirements and preferences.