Skill is used to produce, but the product of skill isn't necessarily good if it doesn't fulfil a useful purpose. Good taste beyond pure aesthetic appreciation is related to interpretation/analysis, understanding what the artist accomplished and what can be read from the work. Good art says something new. https://en.wikipedia.org/wiki/The_Treachery_of_Images is a good example - it has very little aesthetic value but a lot of meaning, especially for the era is was made in. Compare that to e.g. Vermeer (one of my favourite artists), whose work is full of skill and aesthetic beauty but doesn't have anything to say because it's a figurative work.