Planetary systems evolve over secular time scales. One of the key mechanisms that drive this evolution is tidal dissipation. Submitted to tides, stellar and planetary fluid layers do not behave like rocky ones. Indeed, they are the place of resonant gravito-inertial waves. Therefore, tidal dissipation in fluid bodies strongly depends on the excitation frequency while this dependence is smooth in solid ones. Thus, the impact of the internal structure of celestial bodies must be taken into account when studying tidal dynamics. The purpose of this work is to present a local model of tidal gravito-inertial waves allowing us to quantify analytically the internal dissipation due to viscous friction and thermal diffusion, and to study the properties of the resonant frequency spectrum of the dissipated energy. We derive from this model scaling laws characterizing tidal dissipation as a function of fluid parameters (rotation, stratification, diffusivities) and discuss them in the context of star-planet systems.