Agenda Profile: Andrei Korobeinik
Draft law amending the Value Added Tax Act and the Tax Procedure Act (462 SE) - First Reading
2024-09-24
15th Riigikogu, 4th sitting, plenary sitting
Political Position
The political position is strongly questioning and critical of the tax law amendments proposed by the government. In particular, the actual reason and necessity for changing the rules governing input VAT deduction (specifically, extending the period to ten years) are being challenged. The framing of the issue is policy- and procedure-centric, demanding clarification regarding the underlying schemes supporting these changes.
2 Speeches Analyzed
Topic Expertise
The speaker demonstrates detailed knowledge of the Value Added Tax Act, particularly concerning the technical rules and principles governing the deduction of input VAT. He/She uses specific terminology and refers precisely to the amendment contained in the draft bill, under which the deduction is now carried out over a period of ten years (at a rate of one-tenth per year).
2 Speeches Analyzed
Rhetorical Style
The rhetorical style is direct, demanding, and confrontational, particularly when responding to the previous speaker (Jürgen). Logical argumentation is employed, relying on the text of the draft proposal, in order to correct the opposing side's alleged factual errors and demand a clear answer regarding the justification for the changes. The tone is insistent, stressing the desire to receive a response to the question asked, notwithstanding the previously unsuccessful answer.
2 Speeches Analyzed
Activity Patterns
Based on the data, the activity is confined to intensive questioning during the first reading of one specific draft law. The speaker poses follow-up questions to ensure that answers are received regarding substantive amendments to the bill.
2 Speeches Analyzed
Opposition Stance
The confrontation is aimed at the presenter of the draft bill (Jürgen), who is being criticized both for misrepresenting the content of the bill and for reading directly from the paper. The opposition is intense and focuses on policy (the change in tax rules) and procedural errors, accusing the presenter of ignoring reality.
2 Speeches Analyzed
Collaboration Style
Not enough data
2 Speeches Analyzed
Regional Focus
Not enough data
2 Speeches Analyzed
Economic Views
Economic perspectives center on tax regulation and fiscal discipline, demanding clarification on how the proposed amendments will help prevent the unlawful deduction of input VAT. The emphasis remains on the transparency and fitness for purpose of the tax system.
2 Speeches Analyzed
Social Issues
Not enough data
2 Speeches Analyzed
Legislative Focus
The legislative focus is on the draft Act amending the Value Added Tax Act and the Taxation Procedure Act (Bill 462 SE). The speaker is acting as a critical interrogator of the bill, demanding justifications for extending the rules governing the deduction of input VAT to ten years.
2 Speeches Analyzed