Agenda Profile: Maris Lauri

Draft law amending the Enterprise Income Tax Simplification Act, the Security Tax Act, and the Income Tax Act (645 SE) – First Reading

2025-05-20

15th Riigikogu, 5th session, plenary sitting

Political Position
The political position is strongly geared toward supporting tax reform, with the goal of abolishing the tax hump and increasing the basic income exemption, which is claimed will improve residents' financial well-being. This stance is value-based (right-wing Estonia) and policy-driven, emphasizing the necessity of a higher tax rate to ensure national security. The speaker advocates for restoring the old tax system, albeit with a higher rate.

2 Speeches Analyzed
Topic Expertise
The speakers demonstrate expertise in tax policy terminology (progressive income tax, the tax hump, tax exemption) and in the procedural rules of the Riigikogu. The first speaker demonstrates authority when presenting the work of the Finance Committee and the voting results. The second speaker explains the impact of changes in the tax burden on different income groups.

2 Speeches Analyzed
Rhetorical Style
The style is dual: one speaker is formal and neutral, focusing on procedural reporting concerning the commission’s work. The second speaker, however, is very combative and critical, using strong judgments (e.g., "perverse progressive income tax") and contrasting right-wing values with the opposition’s policies. The criticism is emotionally charged, but also includes a logical justification regarding the need for security.

2 Speeches Analyzed
Activity Patterns
The speaker's activity patterns demonstrate active participation in the legislative process, including involvement in the Finance Committee's special and regular sessions (May 15 and 19) and the preparation for the first reading of the draft legislation.

2 Speeches Analyzed
Opposition Stance
The main opponents are Isamaa, the Social Democrats, and the Centre Party, who face fierce criticism for their support of progressive income tax and various tax exemptions. The criticism is policy-based and intense, accusing Isamaa of supporting the "tax hump" and the Centre Party of hypocrisy regarding the livelihood of residents. These opponents are viewed as being against right-wing values.

2 Speeches Analyzed
Collaboration Style
The collaborative approach is evident in the proceedings of the Finance Committee, which managed to reach a consensus decision on placing the draft bill on the agenda. At the political level, emphasis is placed on the internal majority of the ruling coalition ("the two right-wing parties") and their unified commitment to standing up for a better Estonia.

2 Speeches Analyzed
Regional Focus
The focus is entirely at the national level, addressing nationwide tax policy and the need to fund national security.

2 Speeches Analyzed
Economic Views
Economic views are right-wing, supporting the reduction of income tax (the abolition of 2%) and the increase of the tax-free allowance, in order to improve livelihoods and eliminate the tax hump. Progressive income tax is considered wrong and unacceptable. At the same time, the need for a higher tax rate is recognized due to security concerns.

2 Speeches Analyzed
Social Issues
Social issues indirectly addressed include the economic well-being and income groups of the population, particularly pensioners, in connection with changes in the income tax burden. The objective is to improve people's coping ability through the reduction of income tax and the increase of the tax-free allowance.

2 Speeches Analyzed
Legislative Focus
The legislative focus is on Draft Bill 645 SE, which addresses the simplified taxation of business income, the security tax, and amendments to the Income Tax Act. The speakers are either representatives of the proceedings or strong proponents of the bill who wish to conclude the first reading.

2 Speeches Analyzed