By Plenary Sessions: Aivar Kokk

Demonstrates profound knowledge of land tax legislation, citing specific sections and clauses. In the energy sector, demonstrates technical expertise regarding the prime costs of electricity generation, CO2 quotas, and various energy sources. Possesses practical experience in local government operations, particularly exemplified by the Jõgeva municipality, and utilizes specific figures and statistics to support their arguments.

Demonstrates a thorough understanding of the state budget and tax system, utilizing specific figures such as one and a half billion euros in funds transferred to ministries and half a billion euros representing the cost of income tax relief for high earners. Displays expert knowledge of income tax exemption mechanisms and their impact on the state budget.

Shows thorough knowledge of tax policy, citing specific examples of the impact of the car tax (875 euros for a family with six children, 864 euros for the parent of a disabled child). Demonstrates expert knowledge of the state budget structure, mentioning the 8% carryover funds and the allocation of resources among ministries. Uses precise figures regarding economic indicators and tax revenues.