Agenda Profile: Arvo Aller

First reading of the Draft Act (379 SE) on the Amendment of the Tax Information Exchange Act, the Taxation Procedure Act, and the Income Tax Act.

2024-03-06

15th Riigikogu, 3rd session, plenary session

Political Position
The political position centers on clarifying the technical details for implementing the new tax law (the minimum tax). The emphasis is placed on procedural clarity, particularly concerning the deadlines for filing declarations, which signals concern about the practical workability of the legislation. The overall framing is clearly policy-driven, focusing on the precise interpretation of the provisions within the draft bill.

1 Speeches Analyzed
Topic Expertise
The speaker demonstrates a high level of expertise in taxation and corporate reporting, utilizing specific terminology such as "minimum tax," "annual report," and "declaration filing deadline." The analysis focuses on specific procedural deadlines and their interaction, emphasizing the issues arising from non-standard financial year ends.

1 Speeches Analyzed
Rhetorical Style
The rhetorical style is formal, technical, and question-oriented, addressing the Minister directly. The speaker employs logical reasoning to highlight potential contradictions or ambiguities in the implementation of the law, while avoiding emotional or polemical appeals.

1 Speeches Analyzed
Activity Patterns
There is too little data.

1 Speeches Analyzed
Opposition Stance
There is no criticism; the speaker is addressing the minister to seek clarification, not confrontation. The focus is on procedural accuracy, not political attack.

1 Speeches Analyzed
Collaboration Style
There is too little data.

1 Speeches Analyzed
Regional Focus
The focus is on national tax legislation and corporate reporting obligations, with no references to specific regional interests or projects.

1 Speeches Analyzed
Economic Views
Economic perspectives are linked to regulatory clarity and fiscal discipline, stressing the need for precise deadlines when fulfilling corporate tax obligations. The priority is to ensure that new tax rules (the minimum tax) are unambiguously clear for businesses.

1 Speeches Analyzed
Social Issues
There is too little data.

1 Speeches Analyzed
Legislative Focus
The legislative focus is currently on Bill 379 SE, which addresses tax information exchange and amendments to the Income Tax Act. The speaker's priority is clarifying the provisions of the draft law, particularly concerning the deadlines for submitting the minimum tax declaration, to prevent implementation issues.

1 Speeches Analyzed