By Plenary Sessions: Marek Reinaas

The expert assessment is clearly tied to the parliamentary proceedings and the work of the Finance Committee, particularly the precise reading and referencing of the minutes. Technical knowledge is demonstrated concerning VAT rates, noting that it is currently not possible to implement a 5% rate in Estonia (the reduced rates are 9% and 13%). Furthermore, the link between the VAT on animal feed and farmers’ production costs is understood.

The speaker demonstrates expertise in state finance and budget planning, utilizing specific terminology such as activity-based and cost-based budgeting, metrics, and zero-based budgeting. They emphasize their role as a member of the Finance Committee and possess detailed knowledge of the ministries' budget planning processes. They distinguish between the validity of the mathematics (the format) and the quality of its implementation (the metrics).