I know of no general rule. A high frequency is beneficial since fewer turns can be used so more insulation is possible Many turns mean little insulation and very fine wire so high resistance, also winding capacitance becomes important.
Look at the construction of TV line output transformers, car ignition coils and spark generators (Tesla). Most of these devices use much more than 12V input. Electric fences produce about 5kV but the transformer has an input voltage of 300V or so.