Can I set tsconfig baseUrl to "./src"?

Question

The nextjs project is being developed with typescript.

All modules related to the app are created in the src directory.

So, I am trying to set the absolute path based on src by adding src to baseUrl of tsconfig.

However, I am concerned about the side effect of setting the baseUrl to the src directory rather than the project root.

So my two questions are below.

1. Is there any side effect when baseUrl is set as src in tsconfig?
2. Would it be better to manage the path with tsconfig's paths? Or would it be better to just change the baseUrl?