{"id":5275,"date":"2025-10-04T16:06:42","date_gmt":"2025-10-04T16:06:42","guid":{"rendered":"https:\/\/law.ubbcluj.ro\/uncategorized\/cluj-tax-forum-journal-no-3-2025\/"},"modified":"2025-12-03T18:01:26","modified_gmt":"2025-12-03T18:01:26","slug":"cluj-tax-forum-journal-no-3-2025","status":"publish","type":"post","link":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/","title":{"rendered":"Cluj Tax Forum Journal no. 3\/2025"},"content":{"rendered":"\r\n<p>In a new issue of the Cluj Tax Forum Journal, Septimiu Pu\u021b opens with an editorial entitled \u201eFiscal Reform or Budgetary Dehydration?\u201d. Drawing on the contributions of Master\u2019s 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\u00a0 (Alina-Ramona Tolca), and progressive taxation (Andrada-Teodora Ion). Professor Ioan Laz\u0103r completes the articles section with a study devoted to the legal regime of anti-fraud control. The regular sections \u2014 covering tax jurisprudence, legislative developments in tax law, and fiscal consultancy \u2014 complement this issue. Cluj Tax Forum Journal is indexed in the international databases HeinOnline and CEEOL and can be purchased from <a href=\"https:\/\/www.hamangiu.ro\/cluj-tax-forum-journal-32025?srsltid=AfmBOopS7j-GIsX1TTWqOpu6_3qxOjGmpOz0B_rBH3rCSEDz_1gHqNvm\" target=\"_blank\" rel=\"noopener\">Hamangiu Publishing House<\/a>. <\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>In a new issue of the Cluj Tax Forum Journal, Septimiu Pu\u021b opens with an editorial entitled \u201eFiscal Reform or Budgetary Dehydration?\u201d. Drawing on the contributions of Master\u2019s 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5276,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":{"0":"post-5275","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-recent-editorial-publications"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cluj Tax Forum Journal no. 3\/2025 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cluj Tax Forum Journal no. 3\/2025 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca\" \/>\n<meta property=\"og:description\" content=\"In a new issue of the Cluj Tax Forum Journal, Septimiu Pu\u021b opens with an editorial entitled \u201eFiscal Reform or Budgetary Dehydration?\u201d. Drawing on the contributions of Master\u2019s 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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-04T16:06:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-03T18:01:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1810\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/\",\"url\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/\",\"name\":\"Cluj Tax Forum Journal no. 3\/2025 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca\",\"isPartOf\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg\",\"datePublished\":\"2025-10-04T16:06:42+00:00\",\"dateModified\":\"2025-12-03T18:01:26+00:00\",\"author\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce\"},\"breadcrumb\":{\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#primaryimage\",\"url\":\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg\",\"contentUrl\":\"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg\",\"width\":1810,\"height\":2560},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Prima pagin\u0103\",\"item\":\"https:\/\/law.ubbcluj.ro\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cluj Tax Forum Journal no. 3\/2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#website\",\"url\":\"https:\/\/law.ubbcluj.ro\/en\/\",\"name\":\"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/law.ubbcluj.ro\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/2222b8d004ea70a51a0d3bb7ada934fed26cfdcae25178f0a0d3c96493eb672e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/2222b8d004ea70a51a0d3bb7ada934fed26cfdcae25178f0a0d3c96493eb672e?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/law.ubbcluj.ro\"],\"url\":\"https:\/\/law.ubbcluj.ro\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cluj Tax Forum Journal no. 3\/2025 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/","og_locale":"en_US","og_type":"article","og_title":"Cluj Tax Forum Journal no. 3\/2025 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","og_description":"In a new issue of the Cluj Tax Forum Journal, Septimiu Pu\u021b opens with an editorial entitled \u201eFiscal Reform or Budgetary Dehydration?\u201d. Drawing on the contributions of Master\u2019s 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 [&hellip;]","og_url":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/","og_site_name":"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","article_published_time":"2025-10-04T16:06:42+00:00","article_modified_time":"2025-12-03T18:01:26+00:00","og_image":[{"width":1810,"height":2560,"url":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/","url":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/","name":"Cluj Tax Forum Journal no. 3\/2025 - Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","isPartOf":{"@id":"https:\/\/law.ubbcluj.ro\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#primaryimage"},"image":{"@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg","datePublished":"2025-10-04T16:06:42+00:00","dateModified":"2025-12-03T18:01:26+00:00","author":{"@id":"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce"},"breadcrumb":{"@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#primaryimage","url":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg","contentUrl":"https:\/\/law.ubbcluj.ro\/wp-content\/uploads\/2025\/10\/photo-19.jpg","width":1810,"height":2560},{"@type":"BreadcrumbList","@id":"https:\/\/law.ubbcluj.ro\/en\/news\/recent-editorial-publications\/cluj-tax-forum-journal-no-3-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Prima pagin\u0103","item":"https:\/\/law.ubbcluj.ro\/en\/"},{"@type":"ListItem","position":2,"name":"Cluj Tax Forum Journal no. 3\/2025"}]},{"@type":"WebSite","@id":"https:\/\/law.ubbcluj.ro\/en\/#website","url":"https:\/\/law.ubbcluj.ro\/en\/","name":"Facultatea de Drept, Universitatea Babes-Bolyai - Cluj-Napoca","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/law.ubbcluj.ro\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/247fc9458d23dcadfccf2836fa2bfdce","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/law.ubbcluj.ro\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/2222b8d004ea70a51a0d3bb7ada934fed26cfdcae25178f0a0d3c96493eb672e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2222b8d004ea70a51a0d3bb7ada934fed26cfdcae25178f0a0d3c96493eb672e?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/law.ubbcluj.ro"],"url":"https:\/\/law.ubbcluj.ro\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts\/5275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/comments?post=5275"}],"version-history":[{"count":2,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts\/5275\/revisions"}],"predecessor-version":[{"id":6308,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/posts\/5275\/revisions\/6308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/media\/5276"}],"wp:attachment":[{"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/media?parent=5275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/categories?post=5275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.ubbcluj.ro\/en\/wp-json\/wp\/v2\/tags?post=5275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}