Description: Tactical decision-making in artificial intelligence (AI) development refers to the process of selecting options and strategies that not only seek technical effectiveness but also consider ethical implications and the interests of stakeholders. This approach is crucial in a context where AI can influence social, economic, and cultural aspects. Tactical decision-making involves a deep analysis of the potential consequences of AI technologies, as well as identifying the values and principles that should guide their development and application. Tactical decisions must balance innovation and technological progress with social responsibility, ensuring that AI solutions are fair, transparent, and respectful of human rights. This process requires collaboration among various actors, including developers, policymakers, academics, and civil society, to create an ethical framework that guides the implementation of AI across different sectors. Thus, tactical decision-making becomes an essential component for building AI systems that are not only efficient but also promote overall well-being and minimize the risks associated with their use.