In some cases, your base case is
return literal
In some cases, your base case is not simply "return a literal".
There cannot be a "standard" -- it depends on your function.
The "Syracuse Function" http://en.wikipedia.org/wiki/Collatz_conjecture for example,
doesn't have a trivial base case or a trivial literal value.
"Do you have different thoughts about it??" Isn't really a sensible question.
The recursion has to terminate, that's all. A trivial tail recursion may have a "base case" that returns a literal, or it may be a calculation. A more complex recursion may not have a trivial "base case".