Agenda Profile: Mart Maastik
Draft law amending the Accounting Act and, as a consequence, amending other laws (516 SE) - second reading
2024-12-11
15th Riigikogu, 4th session, plenary session
Political Position
The political focus centers on strong opposition to the proposed amendments to the Accounting Act (516 SE). This opposition stems from the fact that the changes fail to raise audit thresholds high enough to adequately relieve the inflation-driven burden on businesses. We are clearly representing the interests of entrepreneurs, setting them against the intentions of the Ministry of Finance and the Minister. Our position strongly advocates for reducing bureaucracy and supporting the business environment, with an emphasis on economic survival.
7 Speeches Analyzed
Topic Expertise
The speaker demonstrates expertise regarding accounting and auditing regulations, referencing the Ministry of Finance's previous criteria (80% +/- 3% of the economy's turnover and assets) and the impact of inflation (a 57% increase since 2016). Specific figures are used concerning the impact of raising the thresholds, audit fees (€2,400–€3,000), and savings for businesses (€1.9 million). Emphasis is placed on the issue of auditor shortage and its effect on the submission of annual reports.
7 Speeches Analyzed
Rhetorical Style
The rhetorical style is critical, forceful, and at times confrontational, especially directed at the government and the minister. Both logical arguments are employed (data, the shortage of auditors, inflation) and emotional appeals (the demise of businesses, intimidation via forced liquidation). The style is direct, utilizing sharp contrasts (entrepreneurs vs. the minister) and rhetorical questions ("Who do we represent?").
7 Speeches Analyzed
Activity Patterns
The speaker actively participated in the Riigikogu session during the second reading of Draft Act 516 SE, repeatedly posing questions and presenting viewpoints. Reference is made to participation in the discussions of the Economic Affairs Committee, where negotiations regarding compromise proposals took place. On behalf of the parliamentary group, a motion was made to suspend the reading of the draft act.
7 Speeches Analyzed
Opposition Stance
The main opponent is the Ministry of Finance and Jürgen Ligi personally, who is accused of ignoring the opinions of entrepreneurs and auditors and imposing the will of a single individual. The criticism is intense and political, accusing the government of over-regulation, which makes it harder for businesses to survive. The Reform Party is also being criticized for tax hikes, with critics pointing out that the only certain things in life are death and taxes.
7 Speeches Analyzed
Collaboration Style
The speaker stresses the collaboration with the Chamber of Commerce and Industry and the Board of Auditors, noting that the Board of Auditors was prepared to accept a compromise (25% + 20%). Within the Riigikogu, internal faction unity (Isamaa) is affirmed, and the positions of fellow faction members are supported. They remain open to compromises put forward by the private sector, but not to dictates from the ministry.
7 Speeches Analyzed
Regional Focus
The focus is on the national economic environment and the regulations that impact all Estonian businesses. A specific example cited is agricultural enterprises whose asset values exceed established thresholds purely due to inflation, even though their actual economic activity remains unchanged.
7 Speeches Analyzed
Economic Views
The economic outlook strongly favors entrepreneurship, calling for a reduction in bureaucracy and associated costs, particularly for small businesses. It is stressed that excessive regulation and high expenses (such as audit fees) threaten the survival of companies in the current challenging economic climate. Support is given to raising regulatory thresholds to reduce costs and workload for entrepreneurs.
7 Speeches Analyzed
Social Issues
Insufficient data.
7 Speeches Analyzed
Legislative Focus
The legislative focus is currently centered on challenging Bill 516 SE (the Law amending the Accounting Act) and interrupting its second reading. The objective is to achieve a significant increase in audit thresholds (50% or a compromise of 25% + 20%) in order to exempt approximately 1,000 companies from the mandatory audit obligation.
7 Speeches Analyzed