By Months: Annely Akkermann

The speaker exhibits profound expertise concerning the work of the Finance Committee, tax legislation, and administrative procedures, backing their points with precise figures (e.g., 151,000 affected parents, €680,000 in IT costs). They authoritatively detail the tax refund mechanisms (specifically, the prepayment account) and the implementation schedules for the legislation. They also demonstrate a thorough understanding of the layers of legislative oversight (the Ministry of Finance, Riigikogu legal counsel, and the Chancellor of Justice).

Demonstrates a deep awareness of the history and development of the Financial Supervision Authority, noting the organization's more than 20 years of operation. Uses precise technical terminology and demonstrates an understanding of the financial supervision sector and matters concerning organizational structure.

Demonstrates profound knowledge of budget processes, the tax system, and fiscal policy. Utilizes precise figures and statistics (e.g., 44.2 million for comprehensive national defense; the tax burden decreases from 36.8% to 35.6%). Explains in detail the structure of the budget, the procedure for processing amendments, and the impact of taxation on various income groups. Regularly references legal acts and procedural rules.

Demonstrates profound expertise in the field of finance and fiscal policy, utilizing precise figures (a 7.7% rise in median wages, an 8.1% rise in average wages, and a 5.7% rise in pensions). Shows a thorough understanding of the Maastricht criteria, sovereign ratings, and their impact on loan interest rates. Regarding the topic of oil shale, detailed environmental impact analyses are presented, relying on scientific research.

Demonstrates profound knowledge of land taxation, utilizing precise statistical data and citing experts from the Ministry of Finance. Provides a detailed explanation of the mechanisms for calculating land tax, the applicable tax rates, and the competencies of local self-governments. References specific paragraphs of relevant statutes and possesses a strong command of taxation terminology and legal nuances.

The speaker demonstrates profound expertise in tax and fiscal matters, utilizing precise figures (400 million euros, 6 billion in social transfers) and referencing specific legislation. They exhibit a strong command of European Union law and OECD recommendations, and effectively compare the tax systems of various other countries. When explaining the work of the Finance Committee and its procedural decisions, the speaker is both authoritative and highly detailed.