By Plenary Sessions: Lauri Laats

He demonstrates knowledge of tax and social policy, referencing the material deprivation affecting 350,000 people and inflation (approximately 40% over the last two years). The core message focuses on the impact of the VAT rate on foodstuffs and comparing European examples, including countries with a lower VAT. He discusses the effect of consumption taxes on poorer populations and proposes tax-related solutions (e.g., a bank tax, taxing digital advertising), while emphasizing the role of the Finance Committee in debating issues that affect people's livelihoods.

The topics presented focus on Georgia’s journey toward the European Union and NATO, as well as the achievement of visa liberalization in 2017 (including support since 2008). Emphasis is placed on the role of diplomacy in foreign policy and the quality of international relations. The text highlights specific factual references and utilizes them as the foundational pillar for its arguments.

It emphasizes precise examples: over 800 MW has already been built for solar parks, and approximately 1200 MW of solar panel parks are expected by 2025; onshore wind farms are developing more cheaply, and the procedures are simpler than those offshore. It notes the critical need to ensure the electricity reaches the mainland, which is why grid connection is crucial. It refers to the State Audit Office’s criticism regarding the lack of coherence in energy policy and emphasizes the utilization of economic considerations and the experience of businesses.

The conclusions of the National Audit Office report, 2022–2024 statistics, and specific funding figures are utilized. These include (for example) 22.5% in relative poverty and 3.5% in absolute poverty, affecting 350,000 people; disability support rates for the elderly at €12.79, €26.85, and €40.91; a 170% increase in the cost of living; and the total sum of KredEx renovation funding. The differing practices of the state and local governments are highlighted, as is the need for greater prioritization of state expenditures and funding. This demonstrates a robust, data- and facts-based approach to discussing social issues.

The speaker demonstrates a strong theoretical legal background: they reference the Constitution, European Union directives, and the case law of the European Court of Human Rights, and mention the opinion of legal scholar Paloma Krõõt Tupay; the focus is on the legal boundaries between "freezing" vs "confiscation" and the resulting burden on the judicial system. They utilize specific legal terminology and references, emphasizing the necessity of adhering to judicial and international viewpoints.

The presentation demonstrates knowledge of the ETO concept and the context of amendments to the Emergency Act, mentioning 14 services and 7 vital services. It provides specific examples involving Maag Food, Valio, and Tartu Mill, and discusses how additional obligations might affect competitiveness and investment dynamics. The terminology used refers to terms such as vital services, amendment of the Emergency Act, and reserves/burdens.

Specific kindergarten requirements and staffing ratios are being discussed: the requirement for qualifications and the staff-to-child ratio are mentioned (using illustrative examples, such as one teacher per five children, or two teachers for the sixth child). Awareness of service quality standards and the terminology used (requirements, qualification) is demonstrated. Although limited in scope, the attempt to address regulatory aspects and their impact is evident.

Shows knowledge of the banking sector: explains the role of margin and Euribor, utilizes precise statistics (Q1 2024 bank profits totaled 444 million euros), and links ECB decisions and the impact of Euribor to the logistics sector. It emphasizes the derivation of regulatory impacts and financial structures, as well as current developments in the loan market, presenting and discussing the solidarity bank tax.

The discussion demonstrates knowledge of religious freedom and the religious community (approximately 150,000 Orthodox faithful in Estonia), and shows awareness of the affiliations of the Estonian Orthodox Church of the Moscow Patriarchate. The topics are contextual, but they are based on short-term deliberation, not deep statistical analysis.

It refers to a study commissioned in Australia and the quantitative assessment of the economic impacts of taxation (potential tax revenue of up to 7.9 million; administrative costs of approximately 5 million). It utilizes specific figures and references, demonstrating an evidence-based approach to tax policy matters.