Agenda Profile: Aivar Kokk

The structure of VAT revenues flowing into the 2026 state budget, including the monetary volume of VAT received from the sale of electricity and heat.

2025-10-22

The 15th Riigikogu, 6th Session, Information Hour

Political Position
The political position heavily emphasizes the transparency of the state budget and the detailed presentation of the revenue structure. The speaker criticizes the government’s inability to provide VAT collection forecasts specifically broken down by the electricity and heating sectors, stressing that the budget preparation process is inadequate. The focus centers on performance-based and procedural criticism, questioning how it is possible to construct a budget when the revenue side is "practically blind."

3 Speeches Analyzed
Topic Expertise
The speaker demonstrates deep expertise regarding the structure of the state budget and the forecasting of tax revenues, highlighting specific contradictions found within the budget documents (for example, the differing proportions of VAT). They employ technical terminology and reference the easy accessibility of energy consumption forecasts (green consumers, wind turbines, solar energy), going so far as to offer the minister "training." The speaker identifies themselves as a member of the Budget Committee, which confirms their focus on this specific area.

3 Speeches Analyzed
Rhetorical Style
The rhetorical style is demanding and critical, at times didactic and authoritative ("I will then educate or teach you a little bit"). The speaker relies heavily on logical arguments and facts, stressing the procedural shortcomings in budget preparation and demanding specific figures. The tone is formal, yet it expresses dissatisfaction regarding the absence of written replies.

3 Speeches Analyzed
Activity Patterns
The pattern of activity demonstrates active participation in the Riigikogu session during the 2026 state budget debates, by posing repeated questions on the same subject. The speaker references previous written inquiries submitted to the Ministry of Finance, which indicates a consistent demand for budget data and subsequent oversight.

3 Speeches Analyzed
Opposition Stance
The main opponents are the Ministry of Finance and the government (the minister/acting prime minister). The criticism is aimed at the procedural incompetence and lack of transparency in the budget drafting process, particularly concerning revenue forecasting. The speaker calls into question the government's ability to adequately prepare the budget due to the absence of crucial data.

3 Speeches Analyzed
Collaboration Style
Not enough data

3 Speeches Analyzed
Regional Focus
The focus is clearly national, centering on the structure of Estonia's state budget revenues and national energy consumption. Estonian electricity consumption and 'green consumers' are mentioned, but there are no references to specific regional projects or communities.

3 Speeches Analyzed
Economic Views
Economic views stress the importance of fiscal transparency and the need for accurate revenue forecasts, especially regarding VAT receipts from the energy sector. This necessitates detailed, data-driven budget planning, criticizing the current state where the expenditure side is fully detailed, but the revenue side remains completely opaque.

3 Speeches Analyzed
Social Issues
Not enough data

3 Speeches Analyzed
Legislative Focus
The legislative focus is on the processing and scrutiny of the 2026 state budget. The speaker, serving as a member of the Budget Committee, is demanding a more detailed and reliable presentation of the revenue structure within the budget's explanatory memorandum. A key priority is the clear segregation of Value Added Tax (VAT) revenue (especially from the sale of electricity and heat) across the budget lines.

3 Speeches Analyzed