It depends on what FX and what goal for the use of FX.
As a very general practice ( with many valid exceptions)
frequency and dynamics (Eq and Compression )FX can be placed directly on the tracks themselves, and time based FX (Reverb and Delay) can be placed on aux tracks or sends or busses etc.
Now with a simple 2 track recording using stereo mics (of the same make/model) you could also place EQ and Comp on an aux because ( there are two equally valid approaches ) one is EQ and or Compress them exactly the same for which an AUX works fine.
The other approach is to place Eq and or Compressor on each individual track and set them slightly different to help bring out more stereo separation
Then there is also the equally valid school of thought that for solo acoustic guitar if you get the mic placement and gain structure correct you may not need Eq or compression and depending on room may not need reverb or delay
So the reality is you need to do a fair amount of experimenting to get a feel for which direction you personally prefer .
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