By Plenary Sessions: Maris Lauri

The speaker demonstrates deep technical expertise concerning the State Budget Act, the economic substance of expenditure reporting, and performance-based budgeting. Specific terminology is used, such as "programs" and "targets," and reference is made to concrete legislative amendments (Draft 511), along with consultations held with the Chancellor of Justice and the Auditor General. A thorough explanation is provided as to why presenting certain grants broken down by legal entity is practically impossible due to the nature of the tender processes involved.

The speaker demonstrates authority on security and finance topics, presenting precise data regarding defense expenditures (1.4–1.465 billion euros, 3.3–3.5% of GDP) and referencing various methodologies (NATO, the Statistical Office). He/She is familiar with economic methods for reducing the budget deficit and stresses the danger of covering current expenses with loans. Furthermore, he/she refers to an interview with the Commander of the Defense Forces, emphasizing the necessity of relying on facts.

The speaker demonstrates profound expertise in the field of taxation and financial management, clarifying complex aspects such as the avoidance of double taxation for corporate groups, the quarterly taxation of listed companies, and the necessity of a general anti-abuse provision. Reference is made to long-term experience in the financial sector, explaining lender criteria and fundamental economic principles (e.g., a loan is not income). Detailed information is presented regarding the sittings of the Finance Committee and the processing of proposed amendments.