Agenda Profile: Andrei Korobeinik

Draft law amending the Simplified Taxation Act for Entrepreneurial Income and amending other acts in consequence (463 SE) – first reading

2024-09-24

15th Riigikogu, 4th sitting, plenary sitting

Political Position
The political position centers on the technical and financial clarity of the tax law draft (Bill 463 SE). The speaker seeks to determine the actual tax burden, asking whether the higher tax rate will be eliminated or if it will be replaced by a component of the social tax. The focus is policy-driven and aimed at clarifying the specific content of the draft bill.

1 Speeches Analyzed
Topic Expertise
The speaker demonstrates expertise in the field of taxation, using specific tax rates (20%, 40%, 16.5%) and referencing the specific concept of the "entrepreneurship account." They are capable of identifying a contradiction between previous responses and the draft text, which suggests a deep dive into the details of the legislation.

1 Speeches Analyzed
Rhetorical Style
The rhetorical style is interrogative, formal, and focuses on logic and facts. The speaker poses direct, technical questions to resolve the discrepancy between the text of the draft bill and the verbal explanations, using a specific financial example (revenue of €30,000).

1 Speeches Analyzed
Activity Patterns
Insufficient data.

1 Speeches Analyzed
Opposition Stance
The speaker raises doubts regarding the clarity of the information provided by the bill's proponents, citing an inconsistency between a previous response and the actual text of the draft legislation. This constitutes both substantive and procedural criticism, necessitating a precise explanation of the proposed tax treatment.

1 Speeches Analyzed
Collaboration Style
Insufficient data.

1 Speeches Analyzed
Regional Focus
Insufficient data.

1 Speeches Analyzed
Economic Views
Economic perspectives center on the clarity and simplification of taxation within the context of business income. The speaker stresses the necessity of knowing the precise tax burden and is concerned about how the components of the social tax affect users of the enterprise account.

1 Speeches Analyzed
Social Issues
Insufficient data.

1 Speeches Analyzed
Legislative Focus
The legislative focus is clearly directed at Draft Bill 463 SE, which concerns the simplified taxation of business income. The speaker's role is to ensure that the wording of the law and its verbal explanation regarding taxes (specifically the social tax component) are unequivocally clear.

1 Speeches Analyzed