The reality in the world is reflecting the first signs of what will come. Emerging market companies gaining ground in developed markets, expanding their roots and becoming true referents, brands unknown so far, competing hand in hand with historical ones, this reflects the importance we face in an increasingly world competitive. There is no way back. The new global economic scenario shows a profound change in the map of multinationals, who are increasingly trying to gain ground in price and quality of their products, looking for innovative ideas to position themselves in world markets, and above all that the expansion of the Most of these originate in the Asian continent and that provides an interesting field of study towards competitive and innovative companies.

Due to the importance that day by day is taking on a worldwide level the tributary expenses or known like "tax resignation" that is what the State stops to receive in the matter of taxes with tax exemptions or deductions whose main objectives are to encourage investment and social politics. A recurring practice among the governments of the world is to exempt certain groups of taxpayers from paying specific taxes. Income not received by the Treasury is called Tax Expenditure (GT) and is equivalent to giving support through a share of public expenditure to that group. (Artana, 2005) The analysis of tax expenditures starts from the principle that any tax should be analyzed as a unit with two components: the first one, which covers all the legal provisions that regulate the nature and purpose of the objective, including the incidence group and the second, which includes all Those Análisis comparativo del Gasto Tributario entre Chile y Ecuador