**3. The current structure and management of higher education in Turkey**

The current structure and management of the higher education system in Turkey were estab‐ lished based on the Higher Education Law No. 2547 issued in 1981. Various changes have been made to the law in time. According to this law, higher education within the National Education System of Turkey consists of secondary education‐based associate degree (at least 2 years), undergraduate (at least 4 years) and graduate (master's degree, doctoral degree, expertise in arts and proficiency in arts) degrees. The superior boards of higher education in Turkey are the "Higher Education Council," "Higher Education Supervision Board," and "Inter‐university Council." Universities and high technology institutes and their faculties, institutes, colleges, vocational schools, conservatories, research and application centers are considered as Higher Education Institutions (Law Number 2547, Article 3). The financing of higher education, which is considered as a public service in Turkey, is carried out by two basic methods. Constitutionally, public finance has been used in state universities, and special financing system has been used in foundation universities. State universities are financed by the budget of public financing. The second largest income source of the universities is the cir‐ culating capital [2]. Although the administration of higher education, under the Law Number 2547 on higher education, is based on the Anglo‐Saxon model [34], its funding sources and budget still operate according to Continental European Model principles [34]. This can be called a mixed model application.
