Session Profile: Lauri Laats

The main position is reducing the VAT on basic food supplies (9% for core food groups) as the primary means of alleviating the cost of living; this is a clear priority and a strongly positive direction for the representative. He emphasizes that the government is unable to guarantee people's incomes, and inflation and price hikes are deepening poverty, especially among young families. He is against abolishing the tax hump and wants to continue taxing banks; the position focuses on financial instruments and progressive taxation. His rhetoric is primarily policy-driven, and he usually demonstrates a strong national interest in protecting the price of the consumer food basket.

In terms of qualifications, the representative has demonstrated a solid economic background: they reference the analysis of the Institute of Economic Research, utilize specific inflation figures (a range of 5.2–7%, food prices at 6–8%), and highlight the issue of poverty and the food basket affecting over 300,000 people. They present international examples from the European Union concerning VAT variations on foodstuffs and cite specific countries (Belgium, Austria, Finland, Hungary, Italy, Malta, Poland) to illustrate various approaches. Furthermore, they reference the structure of bank deposits and consumption taxes to reinforce the technical foundation of the argument.

Rhetoric is voluntarily comprehensive, often combative, and overwhelmingly intimidating; it uses questions, tonal shifts delivered with a strong personal voice, and examples that support intellectual engagement. The text emphasizes internal structure: the presentation of facts and figures is blended with an emotional descriptive style; there is the recurring keyword "question of priorities," and critical references to opposing subjectivities.

Addresses are delivered during a single plenary session on the same day (17.04.2025) and constitute parts of multiple speeches by the same faction (the Center Party); this creates a rhythm of questions, answers, and comments followed by responses. The draft bill's proposals are mentioned repeatedly, and materials from the Institute of Economic Research and various media outlets are referenced; the debate is substantive and intense, but it culminates specifically in the discussion of the bill and the choices regarding tax policy.

A strong oppositional tone is directed at the government: criticizing the aggressive tax policy and the impact of inflation. The government is viewed as operating on an austerity diet, which exacerbates poverty. The governance of Tallinn's social democrats and the reduction in the number of polling stations are characterized as undermining democratic values. Criticism stemming from the interests of Estonian nationhood is sharp and targets specific policy choices (the tax hump, and VAT exceptions).

A primarily oppositional and retrospective style of cooperation; a draft bill is introduced on their own initiative and support is solicited, but criticism of the coalition’s actions is emphasized. Attention is paid to the expertise and views of other parties, but cooperation is limited, and direct compromise is not a primary priority for the spokesperson.

The focus is on the plenary level and the national level; issues related to Tallinn (the Tallinn City Government, the reduction of polling stations) are noted as examples in the context of democracy and local politics, but the primary attention is on the national level and the implementation of the draft legislation.

Within the economic framework, the representative is advocating for food security and inflation relief: he emphasizes the necessity of lowering the VAT on basic foodstuffs (to 9%), arguing that this will drive food prices down. He plans to utilize various tax adjustment instruments while simultaneously highlighting that consumption taxes constitute a significant portion of state budget revenue. He stresses the importance of taxing banks (a bank tax) and wants to maintain the current progressive tax structure (the "tax hump"), citing the high share of consumption taxes. Examples from all countries illustrate differences in competition and tax systems, but he views his proposed option as fairer in terms of the overall tax burden.

Strong emphasis on poverty reduction and guaranteeing access to basic food necessities; it is noted that approximately 300,000 people are impacted by inflation and rising prices; young families are particularly vulnerable; the role of social benefits and local district social services is highlighted, alongside the necessity of ensuring high-quality, affordable food.

The main legislative priority is the reduction of Value Added Tax (VAT) on basic foodstuffs to 9%, for which a corresponding draft bill and the necessity of implementing this legislative act are being highlighted. The need to utilize experience gained across the European Union and to explore various tax policy solutions is also being emphasized. Furthermore, the retention of the bank tax and the objection to the 'tax hump' are highlighted, demonstrating a commitment to a balanced tax policy position.