You don't really have to "match" tights with either. What you want to do is "coordinate" them with both. So like if you have a grey skirt you can wear black tights and either black or gray shoes and it'll look great. Just make sure the colors don't clash--like a green skirt and pink tights with purple shoes ha ha. Anyway, the est thing to do is to take your skirt and shoes when you're shopping for tights and you cansee what looks best.

I agree with Jackie. You should coordinate them so like jackie said a grey skirt with black tights but you could also wear a pink skirt with black or skin coloured tights as it would look way better than if it was matched and it was pink tights with pink skirt