When deciding which compression format to choose to take full advantage of own resources such as those of the listener in streaming broadcasts, one of these two alternatives is generally considered.

MP3 or MPEG-1 Audio Layer 3:
It is a standard compressed digital audio format with loss, the loss of information from the mp3 format is not audible by the human ear, therefore we will not distinguish the difference between an uncompressed audio file and an mp3 file.
In addition an mp3 file manages to reduce the size of the sound file without influencing its quality, approximately 1 minute of audio in mp3 format occupies 1 MB with a quality almost equal to the quality of Cd.
These advantages have achieved that the mp3 format can be played in almost all audio players, which is the format par excellence for the exchange through the internet, one of the best options at this time to store music with good quality, and also The audio format that is most used in portable players is a standard and therefore compatibility with all media is guaranteed.
The mp3 audio format allows you to select the quality of the audio that we are going to compress, the quality of cd would be equivalent to 128 Kbps (Bit rate), but we can select the compression between 8 Kbps and 320 Kbps taking into account that the higher the transmission of data (Kbps), the greater the use of broadband resources for both the broadcast and the reception by the listener.
AACplus: MP4 / aacPlus (HE-AAC) Enconder v 1.31; Stereo
As in the mp3, in the aacplus there is a solution for the little width for the channels. This is what is known as “Parametric Stereo” and corresponds to what is known as HE-AAC v2. Unlike what happens in the case of mp3, it is not convenient to use this option in high bitrates, in this case over 48kbps.
Considerations:
Quality assessments are expressed in percentages, with 100% being the overall quality of the original file.
The valuations are merely estimates but are intended to faithfully reflect the differences in quality between the different formats to the different bitrates.
The best alternatives for each format have been marked with red, according to the relationship of quality and consumption of own resources when emitting and resources of the listeners to correctly receive the audio.
Conclusions:
The first and most important regarding the mp3 is that, even in its highest quality, it is already obsolete. In any bitrate it is surpassed by the others so it will always be preferable to perform compression to any other of the subsequent formats. Ogg Vorbis and mpc are better quality formats that far exceed the mp3 but we have not included because they are not widely used. There are also several other formats that offer better compression.
For the mp3 the best bitrate is at 128kbps or 192 kbps, with a minimal difference in quality. Above that the difference is imperceptible and inferior to it is widely discernible.
At 72/74% the AAC PLUS format beats its competitors widely in the 48 / 64kbps being the best choice in the range. It will depend on the original file, as well as the greater or lesser preponderance of the high, medium and low. The decrease in fidelity is easily noticeable but it is not too much and many people will have no problem accepting it.
Under 128kbps, the quality of the mp3 drops considerably, while in the AAC PLUS format the decrease is not as pronounced. In the latter, it can be seen that between 128 and 48kbps the decrease in quality is minimal, with a difference of only 7%. Therefore, it is not worth compressing at 128kbps or at 96kbps having the option of doing so at 48 or 64 with a minimal difference in quality.
Advantages of AAC with respect to MP3
The AAC format supports multichannel sound which is an appropriate audio codec for the surround sound of 6 or more speakers, although it is currently not the most supported codec for it. However, MP3 only allows, in its base format, stereo sound.
It can reach a sampling frequency of 96khz, used in recording studios. MP3 is designed for playback only and to reach up to 48khz.
The sound quality is considerably superior to the same birate. This means that it is possible to encode an audio file in AAC with a bitrate lower than the equivalent in MP3 while maintaining the same sound quality. An audio file in HE-AAC encoded at 48kbps can offer a quality similar to an MP3 encoded at 128kbps.
Even at very low bitrates (32kbps or less) the sound suffers little loss compared to MP3. This could be