Agenda Profile: Aivar Kokk

Draft law amending the Simplified Taxation Act for Entrepreneurial Income and amending other acts in consequence (463 SE) – first reading

2024-09-24

15th Riigikogu, 4th sitting, plenary sitting

Political Position
Articulates clear opposition to the expansion of the business account (ettevõtluskonto), stressing that this will result in a state budget deficit of over 4 million euros for only 196 users. It supports Isamaa’s previous decisions to set the business account limit at 25,000 euros, but argues that the business account should not compete with a private limited company (OÜ). It demands clarification regarding who commissioned the draft bill and questions the rationale behind the amendments.

2 Speeches Analyzed
Topic Expertise
Demonstrates a good understanding of the business account system and its original purpose—to enable hardworking people to obtain health and pension insurance. Uses precise figures from the explanatory memorandum (Tables 2 and 3, 8,540 vs 196 users, impact of 220,000 euros vs 4.7 million euros) and shows in-depth knowledge of the differences in the tax system between the business account and a private limited company.

2 Speeches Analyzed
Rhetorical Style
Uses a direct and critical approach, posing specific questions and demanding answers. Relies on facts and figures, but also expresses frustration ("nobody ever thought of this"). The rhetoric is more confrontational than conciliatory, employing rhetorical questions to call into question the viability of the draft bill.

2 Speeches Analyzed
Activity Patterns
During the specified period, participation is limited to two addresses on the same day during the parliamentary session. Reference is made to previous participation in the committee's work, where similar questions were posed but satisfactory answers were not received. This demonstrates consistent interest in the topic.

2 Speeches Analyzed
Opposition Stance
Criticizes the Ministry of Finance and the government for preparing a draft bill that will create a large budget deficit for a small number of users. Expresses skepticism regarding the necessity of the bill and demands transparency regarding its commissioning. The opposition is policy-based rather than personal.

2 Speeches Analyzed
Collaboration Style
There is insufficient data regarding the style of cooperation. It refers positively to Isamaa's previous decisions, but direct cooperation with other factions is not mentioned.

2 Speeches Analyzed
Regional Focus
There is not enough data on regional focus.

2 Speeches Analyzed
Economic Views
The speaker expresses clear concern regarding the state's budgetary position, criticizing measures that create a million-euro deficit for a small number of users. They support the original concept of the business account as a mechanism intended to support gig workers, but oppose expanding it to compete directly with private limited companies (OÜs). The need to reduce the national deficit is strongly emphasized.

2 Speeches Analyzed
Social Issues
There isn't enough data on social issues.

2 Speeches Analyzed
Legislative Focus
Focuses on the amendments to the Business Income Taxation Act, acting as a clear opponent to the proposed changes. It demands a more thorough explanation regarding the necessity and impact of the draft bill. It highlights Isamaa’s previous achievements in establishing the 25,000 euro limit for the entrepreneurship account.

2 Speeches Analyzed