Agenda Profile: Mart Maastik

Draft law amending the Accounting Act and, as a consequence, amending other laws (516 SE) – third reading

2024-12-17

15th Riigikogu, 4th session, plenary session

Political Position
The political focus centers on improving the business environment and cutting bureaucracy, specifically demanding a significant increase in the thresholds for mandatory audits. The speaker strongly criticizes the obstinate attitude displayed by the government and the ministry towards businesses, arguing that they are not being heard during these tough times. The overall framing is distinctly policy- and results-based, highlighting the necessity of reducing the burden placed on entrepreneurs.

1 Speeches Analyzed
Topic Expertise
The speaker demonstrates proficiency in the Accounting Act and audit requirements, referencing specific thresholds and the date of their establishment (2016). They utilize technical terms such as "sustainability reports" and rely on data and proposals presented by the Chamber of Commerce and Industry.

1 Speeches Analyzed
Rhetorical Style
The style is critical, persuasive, and at times combative, particularly when directed at the ministry and the Minister of Finance. Strong emotional appeals are used to defend entrepreneurs, and the difficulty of the current period is emphasized. Figurative expressions and analogies are employed to criticize the legislative process, such as the "Brezhnev package."

1 Speeches Analyzed
Activity Patterns
The speaker has previously raised the topic (audit thresholds) in the Riigikogu chamber and refers to evidence (a table) presented earlier.

1 Speeches Analyzed
Opposition Stance
The main opponents are the Ministry of Finance and Finance Minister Ligi, who are criticized for their stubbornness and for ignoring businesses. Criticism is also aimed at the Economic Affairs Committee, which "tucked its tail between its legs" and failed to adequately protect the interests of entrepreneurs. The criticism is both policy-based and procedural.

1 Speeches Analyzed
Collaboration Style
The speaker bases their position on close cooperation and proposals received from the Chamber of Commerce and Industry and the Chamber of Auditors, thereby representing their views. Although the compromise proposal (a 25% increase) is considered insufficient, a willingness to consider it is expressed. However, the ultimate recommendation is not to support the draft bill as a whole.

1 Speeches Analyzed
Regional Focus
The focus is on national legislation and the overall situation facing Estonian businesses. The broader economic context is mentioned (taxes, war, neighbors), but there is no specific regional emphasis.

1 Speeches Analyzed
Economic Views
The economic views are strongly supportive of entrepreneurs, stressing the necessity of cutting red tape and saving businesses money. It advocates for modernizing regulations to alleviate the burden on entrepreneurs during a period of rising taxes and a difficult economic climate. Furthermore, it opposes excessive bureaucracy, specifically citing sustainability reports as an example.

1 Speeches Analyzed
Social Issues
Not enough data.

1 Speeches Analyzed
Legislative Focus
The legislative focus is on the draft amendment to the Accounting Act (516 SE), where the priorities include raising the thresholds for mandatory audits and avoiding bureaucracy related to sustainability reporting. The speaker opposes the bill, arguing that it does not meet the expectations of entrepreneurs and contains unreasonable provisions. On behalf of Isamaa, he/she proposes not to support the bill.

1 Speeches Analyzed