If it's a really simple boat, then use 3 inch tape and polyester resin. If you intend it to last a good while, then 3 inch tape and epoxy resin.
Epoxy resin forms a far more long lasting bond than polyester does, when adhering to wood.
Epoxy and fiber glass matting sometimes don't play well together
Filleting and taping inside will greatly increase strength- acts as a chine log, but on a really simple build, I'd just tape the seams outside.