By Plenary Sessions: Annely Akkermann

The speaker demonstrates a thorough knowledge of finance and tax policy, especially regarding the regulation of excise duties and compensations. They mention specific figures (32–50 cents per kilometer, 345–435 euros per month) and refer to the involvement of specialists, indicating a systemic approach to tax policy issues.

The speaker demonstrates a strong grasp of local governance and education network issues, referencing specific examples such as the successful experience of Saarde municipality. He/She also demonstrates knowledge regarding the education strategies of various municipalities and their results.

The speaker demonstrates in-depth knowledge of tax policy, accurately detailing the workings of the Estonian income tax system, including employer obligations regarding tax withholding and the specific features of corporate income tax. They utilize concrete figures and technical terminology, indicating a strong command of financial issues.

The speaker demonstrates a strong command of the subject matter in finance and tax issues, especially regarding VAT regulation. They exhibit knowledge of European Union VAT directives, tax exemptions, and the allowable rate ranges. Furthermore, the speaker is capable of explaining technical aspects, such as the super-reduced rates (0-4%) and the feasibility of implementing two distinct tax tiers.