Cluj Tax Forum Journal no. 3/2025

In a new issue of the Cluj Tax Forum Journal, Septimiu Puț opens with an editorial entitled „Fiscal Reform or Budgetary Dehydration?”. Drawing on the contributions of Master’s students from the Faculty of Law, the journal includes three studies dedicated respectively to: the taxation of digital services (Diana Hoha-Pop), global taxation in the digital and AI economy  (Alina-Ramona Tolca), and progressive taxation (Andrada-Teodora Ion). Professor Ioan Lazăr completes the articles section with a study devoted to the legal regime of anti-fraud control. The regular sections — covering tax jurisprudence, legislative developments in tax law, and fiscal consultancy — complement this issue. Cluj Tax Forum Journal is indexed in the international databases HeinOnline and CEEOL and can be purchased from Hamangiu Publishing House.