Session Profile: Mart Võrklaev
15th Riigikogu, 4th sitting, plenary sitting
2024-09-24
Political Position
The political position is primarily procedural, supporting the progression of the Finance Committee's drafts through the Riigikogu and proposing the conclusion of the first reading. Emphasis is placed on the necessity of closing tax schemes within the real estate sector, and the simplification of the business account system—which facilitates immediate tax remittance—is supported. The position is policy- and detail-oriented, focusing on the technical content of the proposed legislative amendments.
3 Speeches Analyzed
Topic Expertise
High level of expertise in tax policy and tax legislation, particularly concerning real estate VAT (including the taxation of new developments and schemes for leasing/putting property into use) and the regulation governing the business account (Ettevõtluskonto). The speaker employs precise technical terminology and provides detailed explanations of complex thresholds, such as the Estonian €40,000 limit and the EU €100,000 limit for VAT registration. The expertise involves accurately conveying the clarifications provided by ministry officials and the minister, and summarizing the committee's discussion.
3 Speeches Analyzed
Rhetorical Style
The style is highly formal, neutral, and procedural, focusing exclusively on conveying the deliberations and decisions of the Finance Committee. The discourse is fact-based, incorporating numerous specific figures, dates, and references to legal statutes, with the objective of providing the full assembly with a detailed overview. Emotional or ideological appeals are absent; logical and technical argumentation predominates.
3 Speeches Analyzed
Activity Patterns
The speaker is actively involved in legislative work, serving as a representative and rapporteur for the Finance Committee before the Riigikogu plenary assembly. This pattern of activity involves summarizing detailed committee sessions (held on September 9), documenting the participation of ministry officials, and establishing procedural deadlines (such as October 8).
3 Speeches Analyzed
Opposition Stance
There is no direct confrontation. The presenter addresses the questions and concerns raised by the committee members (Aivar Kokk, Annely Akkermann, et al.), treating them as substantive inquiries that require further clarification from the ministry. The criticism is directed instead towards the existing tax schemes, which the draft bill seeks to close.
3 Speeches Analyzed
Collaboration Style
The style of collaboration is open and inclusive, reflecting the input of several Riigikogu members and ministry representatives (Ligi, Külasalu, Ani) in the committee discussion. The presenter ensures that the additional calculations concerning the distribution of the tax burden, as requested by the committee members, will be forwarded to the committee, demonstrating a readiness to elaborate on the details.
3 Speeches Analyzed
Regional Focus
The focus is on national tax policy (real estate VAT, the entrepreneur account) and EU-wide tax thresholds and regulations. Examples from other EU member states (Finland) are cited to explain cross-border taxation.
3 Speeches Analyzed
Economic Views
Supports the closure of tax schemes used to avoid VAT on new constructions and the simplification of small business operations through the business account (ettevõtluskonto) to ensure immediate tax payment. It is noted that the advantage of the business account is the immediate payment of taxes, contrasting with the optimization opportunities available to private limited companies. Support is also given to raising the VAT registration threshold to 40,000 euros, which corresponds to the real value of the previous 25,000 euros.
3 Speeches Analyzed
Social Issues
There is not enough data.
3 Speeches Analyzed
Legislative Focus
The legislative focus is on the Ministry of Finance's draft legislation concerning the amendment of real estate VAT rules starting from 2026, aimed at preventing sham transactions before the new rules take effect. A second priority is the modernization of the business account taxation and thresholds to simplify entrepreneurship and ensure the collection of social tax. The speaker is a representative of the leading committee responsible for these draft bills.
3 Speeches Analyzed