Improved Import / Export
MAJOR UPDATE 3.0 - Excel, Json, XML, APIs, automation, mapping, attributes, consecutive run and more
How to override a base view file
To override a base view file in Magento 2, create a file with the following name: app/design/frontend/[VendorName]/[theme]/Magento_Tax/templates/pricing/adjustment.phtml.
base folder is a default fallback for all arias used to share resources across areas.
More tips from Magento 2 Developer’s Cookbook
Source (Magento Stackexchange Question)(KAndy)