By Months: Aivar Kokk

The speaker demonstrates significant expertise in taxation and state budget matters, backing up points with specific financial data (e.g., €1.9 billion for road construction, €50 million in registration fee revenue). The professional focus is directed toward infrastructure funding (motorways, railways) and the economic impact of various taxes (excise duties, income tax, MVT). Furthermore, the speaker is well-versed in the specifics of prison administration and visiting regulations.

The speaker demonstrates significant expertise regarding the specifics of legislation, pointing out concrete errors in both the draft bill's explanatory memorandum and its text (e.g., the age limit discrepancy of 18 vs 19, the absence of the word "up to"). This expertise extends to fiscal matters, where specific figures are cited, such as €1.7 billion in transitioning state funds and the €500 million cost associated with the income tax exemption for high earners. Furthermore, the speaker is well-versed in previous energy policy decisions (the LNG terminal, high-voltage power lines).

Demonstrates deep knowledge of business, the construction sector, and tax policy, utilizing specific technical details (such as pipe installation depths and cable specifications). Shows a strong understanding of the structure and operational principles of the Health Insurance Fund (Tervisekassa) board. In the field of CO2 quotas and energy policy, they refer to historical experience and international comparisons.

The speaker demonstrates deep knowledge in the fields of economics and taxation, using specific figures and statistics (e.g., exact percentages of excise duty rates, amounts expressed in millions of euros). They show strong competence in financial matters, referencing their experience as an entrepreneur and former chairman of the Finance Committee. They also show a good grasp of legislation and the formation of the state budget, as well as the energy sector.

Demonstrates deep knowledge of tax policy, energy, and the state budget, using specific figures and statistics. Exhibits expert knowledge regarding the production costs of oil shale energy (49.3 euros vs 150 euros per megawatt-hour) and the functioning of the energy market. Has a detailed grasp of the complexities of the state budget structure and the tax system, highlighting specific sums and percentages.

Demonstrates profound knowledge of the tax system, local government funding, and energy policy. Utilizes specific figures and statistics (for instance, 8% of the state budget constitutes transitional funds, the prime cost of electricity is 49.7 euros per megawatt-hour), references specific sections of legislation, and provides detailed analysis of the content of legal acts. Exhibits expert understanding of the work of the Finance Committee and budgetary processes.

The speaker demonstrates a good grasp of tax policy issues, mentioning specific taxes and their effective dates (July 2025, the beginning of next year). They claim that the budget balance will be maintained even without tax increases, but they do not present detailed figures or analysis to support this claim.

The speaker demonstrates profound knowledge in the energy sector, citing specific figures for electricity production costs (Auvere 48.4 euros/MWh, CO2 quotas 80–90 euros). Drawing on experience as a former county governor, the speaker is also well-versed in education policy matters and exhibits a detailed understanding of the functioning of public transport systems. On the subject of land tax, the speaker references specific legislation and their prior experience in the Jõgeva municipality.

Demonstrates profound knowledge of the state budget, tax policy, and the energy sector, utilizing specific figures and references to legislation. Displays expert knowledge regarding Rail Baltic, the electricity market, and agricultural policy issues. Repeatedly cites their experience as Chairman of the Finance Committee and emphasizes the ability to analyze complex budgetary matters in detail.