on personal opinion I think Beyoncé has a more pleasant tone and seems like she can go higher and lower also she seems to have more control but Gaga has something really unique within her own voice so I will say Gaga
both are better than your fav who doesnt write her own songs and is mediocre at best during live (and tbh only thing shes good at is tapping her vagina)
Both are amazing singers, but Gaga is a bit too much sometimes, whereas Beyoncé sounds more natural, so Beyoncé (even though I'd rather listen to Gaga's music).