In computer programming a statement is the smallest standalone element of an imperative programming language. A program written in such a language is formed by a sequence of one or more statements. A statement will have internal components (e.g., expressions).
This seems to be partially lifted from the one for statement:
In an imperative programming language, a program is a sequence of statements, which are the smallest isolated components of a program. In constrast to expressions, statements are mainly executed for their side effects, not for their return value.
I can't really see any value in this tag at all. If almost everything is a statement this could be applied to almost every question?