Contributions made through art. 19 and 19-4 to higher education. A study from the Universidad de la Amazonia
DOI:
https://doi.org/10.5281/zenodo.11131639Keywords:
taxes, contribution, ESAL, surplusAbstract
The purpose of this study was to know the impact given to the interior of the University of the Amazon, with the surplus resources of the savings and credit cooperatives in the department of Caquetá. To this end, the amounts received were established, the destination of the resources, and the cooperatives that contributed to the University were identified during the time that this regulation was in force. Method: the research is descriptive and analytical, documents, checklists and a survey applied to the managers of the Cooperatives were used as instruments to collect information. Results and Discussion: The analysis shows that only three savings and credit cooperatives of the nine registered in the Caquetá chamber of commerce, contributed to the University of the Amazonia resources for 20% of their surpluses, values transferred in the 2019 term. Conclusions: Of the 100% of resources collected in the country by surpluses of the cooperatives destined for the universities, 0.24% was transferred to the University of the Amazon, and destined to operating expenses.
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