Agenda Profile: Aivar Kokk
Draft law amending the Value Added Tax Act and the Tax Procedure Act (462 SE) - First Reading
2024-09-24
15th Riigikogu, 4th sitting, plenary sitting
Political Position
The speaker focuses on issues of VAT policy, particularly the clarification of tax obligations among European Union member states. They adopt a questioning approach toward the possibilities of VAT exemption, examining the system's potential loopholes.
1 Speeches Analyzed
Topic Expertise
Demonstrates a strong understanding of VAT regulations and the European Union tax system. Uses specific figures (e.g., €100,000 turnover, €1 million turnover) and shows knowledge of the differences in the tax regimes of the 27 EU member states.
1 Speeches Analyzed
Rhetorical Style
It utilizes an inquisitive and clarification-seeking approach. The style is direct and practical, focusing on specific examples and scenarios. The rhetoric is technical in nature rather than emotional.
1 Speeches Analyzed
Activity Patterns
Due to limited data—insufficient data.
1 Speeches Analyzed
Opposition Stance
Not enough data.
1 Speeches Analyzed
Collaboration Style
Demonstrates a cooperative attitude by requesting further clarification and attempting to understand the complex regulation. The approach is constructive and geared toward dialogue.
1 Speeches Analyzed
Regional Focus
The focus is on European Union level issues, mentioning neighboring countries and all 27 EU member states. Local or regional aspects are not addressed.
1 Speeches Analyzed
Economic Views
Demonstrates interest in the efficiency and fairness of the tax system. Asks critical questions regarding potential tax avoidance scenarios, indicating a desire to ensure fair competition and proper tax obligations.
1 Speeches Analyzed
Social Issues
Insufficient data.
1 Speeches Analyzed
Legislative Focus
Actively participates in the discussion concerning the amendment of the Value-Added Tax Act and the Taxation Procedure Act. Focuses on understanding the practical implications of the legislation and identifying potential loopholes.
1 Speeches Analyzed