Speedometer Pinion Gear

Not exactly sure what you are saying, but tire diameter is definitely part of the equation I'd say
If GPS says you are going 60 but your speedometer says your going 50, your speedometer is 16.67 percent slow. If your current gear is 45 teeth you need a gear smaller by 16.67 percent which is 37.5 teeth so your options are 37 or 38 teeth, no tire size needed.