Agenda Profile: Aivar Kokk

First reading of the Draft Act on the Amendment of the Act on Simplified Taxation of Business Income and the Income Tax Act, and the Act on the Repeal of the Security Tax Act and the Amendment of the Income Tax Act (Bill 734 SE)

2025-10-13

15th Riigikogu, 6th Session, Plenary Sitting

Political Position
The political position is fiercely opposed to the proposed tax bill (734 SE), accusing it of supporting "scheming" and undermining the state budget. The primary focus is on the budget deficit and the demand that costs be covered, which indicates a forceful, results-oriented opposition. The speaker sharply criticizes the income tax exemption granted to high earners, which drains half a billion euros from the state budget.

1 Speeches Analyzed
Topic Expertise
The speaker demonstrates expertise in public finance and tax policy, citing data from the RES (State Budget Strategy) and specific figures (264 million, half a billion). Technical terms such as "foregone revenue" are used, and there is a discussion of income tax rates and their effect on the budget. The expertise centers on planning how to cover fiscal deficits and expenditures.

1 Speeches Analyzed
Rhetorical Style
The rhetorical style is confrontational and accusatory, employing direct rhetorical questions to demand accountability and cast doubt on the motives of the bill's proposer ("why are you supporting this scheming then"). The tone is logical and data-driven, emphasizing budget figures and fiscal responsibility to highlight the seriousness of the problem.

1 Speeches Analyzed
Activity Patterns
Data is scarce.

1 Speeches Analyzed
Opposition Stance
The opposition is directed at the bill’s presenter, who is being criticized both for the substance of the policy (supporting shady dealings) and for failing to cover the budget deficit. The criticism is intense and focuses on political accountability, demanding explanations regarding how the 264 million euro deficit will be covered in the State Budget Law (RES). The opponents are being accused of insufficient planning.

1 Speeches Analyzed
Collaboration Style
Data is scarce.

1 Speeches Analyzed
Regional Focus
The focus is exclusively on national fiscal policy, tax laws, and the State Budget Strategy (RES). Regional or local issues are not addressed.

1 Speeches Analyzed
Economic Views
The economic perspectives stress fiscal responsibility and the avoidance of budget deficits. They criticize the income tax exemption granted to high earners, viewing it as a policy that forfeits a significant revenue stream. While the continuation of the 22% income tax rate is supported, a 20% rate would have been preferred, indicating a desire for a stable and lower tax environment, contingent upon all expenditures being covered.

1 Speeches Analyzed
Social Issues
Data is scarce.

1 Speeches Analyzed
Legislative Focus
The legislative focus is currently on opposing Draft Act 734 SE (Simplified Taxation of Business Income) and critically analyzing its financial implications. The speaker is a staunch opponent of the bill, demanding clarification on how the budget deficit will be covered and criticizing previous decisions to avoid tax increases.

1 Speeches Analyzed