As I have read in some resources, base_url() and site_url() functions in codeigniter are almost the same, although my version of code
base_url()
site_url()
codeigniter
site_url: Returns base_url + index_page + uri_string
site_url
base_url: Returns base_url + uri_string
base_url
See source code of both functions at: https://github.com/EllisLab/CodeIgniter/blob/606fee0e2e0aa6a906db82e77090e91f133d7378/system/core/Config.php