Tidal dissipation is known as one of the main drivers of the secular evolution of planetary systems. It directly results from dissipative mechanisms that occur in planets and stars' interiors and strongly depends on the structure and dynamics of the bodies. This work focuses on the mechanism of viscous friction in stars and planetary layers. A local model is used to study tidal dissipation. It provides general scaling laws that give a qualitative overview of the different possible behaviors of fluid tidal waves. Furthermore, it highlights the sensitivity of dissipation to the tidal frequency and the roles played by the internal parameters of the fluid such as rotation, stratification, viscosity and thermal diffusivity that will impact the spins/orbital architecture in planetary systems.