Rename directory for back-end tests

compiler/testData/codegen/box/functions/tailRecursion/recursiveInnerFunction.kt

@@ -0,0 +1,11 @@
+fun test() {
+    [tailRecursive] fun g3(counter : Int, x : Any) {
+        if (counter > 0) { g3(counter - 1, "tail") }
+    }
+    g3(1000000, "test")
+}
+
+fun box() : String {
+    test()
+    return "OK"
+}