By Plenary Sessions: Anastassia Kovalenko-Kõlvart

Demonstrates a strong command of tax policy and the financing of local taxes, utilizing specific figures and constraints (50%, 100%, 1% of the land value, 10% annually), and emphasizing the significance of tax exemptions and the importance of retaining them.

He demonstrates knowledge of budget and bill procedures, specifically referencing the increases in car tax, sugar tax, state duties and fines, as well as the taxation of pensioners. He highlights procedural tricks, such as the consolidation of amendments and fast-track procedure, along with the dispute over the timing of preliminary elections. He focuses directly on procedural matters and tax change issues.

It emphasizes knowledge of the fundamentals of tax system topics (income tax, VAT, excise duties, car tax) and mentions the increase in land tax and the principle of legal certainty. It uses the term "principle of legal certainty" and refers to various taxes.

It uses specific data points (12.79 euros for moderate disability support; cost of living increase of approximately 170% since 2008) and addresses the link between the proposed car tax and social benefits. It demonstrates knowledge regarding the funding and remuneration issues within social welfare, highlighting both historical increases and stagnation across various benefit categories. The text presents a statistical analysis and an interpretation of the financial implications.

Regarding the substance of whistleblower protection, a limited list is mentioned (nuclear safety, financial markets, transport safety, environmental protection, radiation protection), and it is noted that corruption is not included in this list—an important technical observation. The necessity of protection is acknowledged, but in line with the clarification, it is crucial to differentiate which notifications fall under protection. Emphasis is placed on the need for training and clear distinctions, as well as the impact of the specificity of the EU directive on the Estonian legal system. The need for rigorous analysis and sufficient resources for ministries during the transposition of the EU directive is also mentioned.

It utilizes economic data (IMF forecasts, export decline, labor force figures, price increases) and references the necessity of conducting an impact analysis. The strong use of terminology such as "economic growth plan," "cuts," "tax hikes," and "impact analysis" is notable; it demonstrates an awareness of international indicators and their quietly presented, default role in political debate.

The speaker demonstrates a strong wealth of knowledge regarding the organization of administrative courts and issues within the education sector. They use specific examples (the use of Russia's frozen assets for Ukraine's reconstruction; SEN children; support services coordinator) and refer to technical concepts (passing a bill on the third reading, qualification requirements). They also touch upon issues related to language legislation and the domain, highlighting the complexity of language policy and public information. This demonstrates profound and significant expertise at the intersection of public administration and social policy.

The text demonstrates knowledge of the mechanisms for paying state fees and fines and their impact on citizens (e.g., state fees exceeding 10 euros and restrictions related to payment via bank account). Furthermore, issues of constitutionality and voting rights have been addressed, which indicates knowledge of strict adherence to the constitution and the context of rights. The presentation is based on concrete examples and the legal framework.

The presenters demonstrate awareness of the nuances inherent in both financial and legal topics, specifically addressing tax policy, the bank windfall tax, and the challenges of integrating impact assessment with legislative drafting. They refer to the transposition of European Union directives, highlighting the existing lack of compliance, and emphasize the necessity of carefully evaluating both resources and legal principles. Additionally, scholarly focus is being directed toward structuring regulations related to corporate disclosures and compensation for non-pecuniary damage.

Demonstrating expertise in the field by addressing topics related to fiscal and tax policy. This includes referencing IMF economic forecasts and utilizing a specific example concerning state service fees (the increase in expedited passport/ID card processing costs from €45 to €250). The presentation relies on stated facts and structured discussions, highlighting the importance of impact analysis, comprehension of critical budgetary points, and a clear articulation of how taxes and fines influence both public behavior and state revenue.

It outlines the technical risks within the context of e-voting and mobile voting (m-elections), specifically mentioning facial recognition, redundant servers, third-party involvement, and app store control. Furthermore, it stresses the necessity for trustworthy and secure systems. The text utilizes examples and terminology associated with guaranteeing election security and transparency, and references pertinent technical constraints.

Demonstrates knowledge of education policy and administration, referencing the need to amend the statutes and introduce legal and administrative changes. This also encompasses the skill to evaluate the context surrounding the departure of school leaders and the issue of teacher salaries in terms of strategic impact.

He demonstrates knowledge of tax and EU law: he mentions the registration fee is discriminatory and points out a potential conflict between the car tax bill and EU law. He references the European Commission's opinion and wishes to inquire about its current status. He uses precise terminology such as 'state aid' and 'EU law,' which indicates clear expertise in these subjects.