If we want to keep this tag, it definitely needs some clarification. It is only about basis in linear algebra? What about Shauder basis, orthogonal basis?
I now noticed that there is a separate tag for schauder-basis.
Another tag containing the word basis in its name is groebner-basis.
So even if we later decide that the tag basis is not needed as a separate tag, it might still be useful to have it at least as a synonym. (So that inexperienced users do not use other tags containing this word but completely unrelated to topic at hand.)
I have noticed that in the list of suggested synonyms there is a suggestion to synonymize fractions and rational-numbers. See also here.
I am not sure this is a good idea. For example, I can imagine question tagged as limit+fraction (if it is a question about a limit of the type $f(x)/g(x)$), bu...