It all depends on the lens/camera used. There are FOV (Field Of View) calculators available on line which allow you to input the sensor size etc. to get the angle.
But I prefer to align the views manually using known reference points. It's very important to set your Image Options to the same aspect ratio to the original photo. I usually make a copy of the original photo (6000x4000) and reduce it to say 2400x1600 before importing as a background image in Fz, it's quicker to load etc. and I can resize later before I go to render. Take this example below of an older project; I knew the position I took the shot and was able to draw a circle on the plan. Draw on a reference layer with known features, go to perspective view and use Edit cone of Vision to point and adjust the camera lining up the known features and plan, sometimes the spin needs adjusting as well. As a check you can see the focal comes out at 28.33mm with an angle of 64.86º. If I open the original photo and check its EXIF data the focal length is 18mm but remember that each lens used has a "multiplier" number. Mine just happens to be 1.6, so multiply the exif data focal length by 1.6 and you get 28.8 which is not far off at all considering the farther away the centre of interest there is a slight bend in the angle.
Also consider your camera height (eye level), if you have the level of the ground level great but it usually needs adjusting as well.
So going back to the Match View tool, I only use it as a starting point for some projects where I have modelled a certain amount of existing features accurately (not usually though) so I have points to snap to when lining it up. It can be hit and miss though.