Should there be a specific link between the characters height as well as the tile size for the tile maps? That is if a tile is 32x32 does that mean that a character sprite has to be the same size? Also does the size of tiles I use have any great impact on the game itself?
Your characters do not have to be the same size as the tiles, but you need to keep in mind that they need to align on the same axis. For example, if you make your sprite 64x64 then you need to align them between two tiles rather than one. It's all about how you want to design your tile system.
The size of tiles is mostly based on preference of what you want the game to feel like. It doesn't really matter what size you use, it is all your preference and vision. This will also affect your tools and code.