By Plenary Sessions: Züleyxa Izmailova

The speaker demonstrates expertise in taxation and economic theory, employing terminology such as income elasticity theory, the effect of reduced tax revenue on low-elasticity goods, and circular consumption. The speaker substantiates their arguments with concrete data (e.g., a 5% decline in grocery store sales volumes in August) and references the positions of industry organizations (the Estonian Food Industry Association, the Estonian Traders Association). Furthermore, they are well-versed in the VAT policies of neighboring countries (Latvia, Sweden, Great Britain).

The speaker demonstrates strong expertise in nature conservation and environmental policy topics, utilizing specific terminology such as 'breeding peace,' 'biodiversity,' and 'green network.' Arguments are supported by concrete data, for example, the percentage of endangered species (approximately 30%) and the rate of public support (93% for breeding peace). It is emphasized that natural phenomena are governed by the laws of physics, not by ideology or worldview.

High expertise is evident in the field of tax policy and economic analysis, particularly regarding the impact of VAT on consumption and the state budget. Specific data is utilized (e.g., a 5% drop in grocery store sales volume) and reference is made to economic theories (low elasticity). A detailed overview of VAT rates on foodstuffs in neighboring countries and the European Union is presented, demonstrating international comparison skills.

The speaker demonstrates expertise in public finance and budgetary policy, focusing specifically on how the deficit affects the credit rating and socioeconomic outcomes. Specific terminology is employed, such as "credit rating" and "high-deficit budget."

The speaker demonstrates expertise in budgetary matters concerning the education and science sector by highlighting specific figures and statistics. Detailed data is utilized regarding the unspent budget balances of the Ministry of Education and Research (107.9 million euros) and the anticipated savings resulting from cuts to vocational schools (200,000 euros annually). State fiscal policy and tax issues are also a focus, such as the topic of the gambling tax.