Agenda Profile: Aivar Kokk

Draft law amending the Simplified Taxation Act for Entrepreneurs and the Tax Procedure Act (463 SE) – Second Reading

2024-11-21

15th Riigikogu, 4th session, plenary sitting

Political Position
The speaker supports simplifying the taxation of business income, particularly raising the 40,000 euro threshold. They express approval for the consensus reached between the Reform Party and Isamaa on this issue, which demonstrates a pragmatic approach to inter-party cooperation regarding economic matters.

1 Speeches Analyzed
Topic Expertise
Demonstrates excellent command of taxation details, especially concerning the taxation of business income and social tax issues. Is thoroughly familiar with the work processes and decision-making mechanisms of the Finance Committee, referencing specific figures and the proposals put forward by the Committee Chairman.

1 Speeches Analyzed
Rhetorical Style
It uses an informal, conversational tone ("Maybe you could tell us in a few words"), which is friendly and engaging. The rhetoric is more questioning and deliberative than categorically assertive, seeking clarification and confirmation of its own understandings.

1 Speeches Analyzed
Activity Patterns
Due to insufficient data, it is not possible to provide adequate information regarding the patterns of activity.

1 Speeches Analyzed
Opposition Stance
The speech contains no direct opposition or criticism towards other parties or individuals. Instead, the focus is on consensus and cooperation within the Finance Committee.

1 Speeches Analyzed
Collaboration Style
Highlights the positive nature of cross-party cooperation, especially the consensus reached between the Reform Party and Isamaa on taxation issues. It commends the Finance Committee's collaborative work and seeks constructive dialogue with the rapporteur and the committee chairman.

1 Speeches Analyzed
Regional Focus
Due to the limited amount of data, it is not possible to draw conclusions regarding the regional focus.

1 Speeches Analyzed
Economic Views
The text supports business-friendly tax reforms, particularly simplifying the taxation of business income and raising the relevant thresholds. It also shows interest in social tax regulations, suggesting a holistic approach to tax policy.

1 Speeches Analyzed
Social Issues
Due to the limited amount of data, it is not possible to draw conclusions regarding social issues.

1 Speeches Analyzed
Legislative Focus
The focus is on the amendments to the Law on Simplified Taxation of Business Income, particularly concerning the €40,000 threshold and social tax regulations. As a participant in the second reading of the bill, they demonstrate an active interest in the specifics of the legislative process.

1 Speeches Analyzed