wall tile and carpet floor, do I need a baseboard

I want to put 12x12 on a wall and low pile carpet on floor but I am not sure what kind of baseboard if any. I do not want to cover the tile with baseboard because it will diminsh the look of the 12x12. Would I put up baseboard first and account for the pile size of rug ? Can I put the tile close to the floor but how will that affect tacking strips? Obviously the wall is getting tiled first,

then the carpet will be put in.

wall tile and carpet floor, do I need a baseboard