Özet:

The legal status of the staff at foundation higher education institutions is examined in the first part of this study. This examination is carried out by considering the legislations on the higher education institutions and the decisions of high courts. According to this, it is concluded that the academic staff at the foundation higher education institutions are the staff serving as public servants employed under administrative employment contracts. On the other hand, there are difficulties in terms of determining the legal status of the administrative staff since the legislations on the higher education fail to set forth explicit regulations regarding the status of such administrative staff within this context. In the second part, concerning the taxation of the earnings, issue of whether the staff at the foundation higher institutions can benefit from the tax concessions stipulated in the Law No. 2914 is addressed. Within this scope, considering the circular notes and special notices issued by some taxation offices at different times, it is concluded that the relevant taxation concessions should be fulfilled for the staff at the foundation higher education institutions.

Anahtar Kelimeler: