By Plenary Sessions: Priit Sibul

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The opposition is focused on the coalition's tax policy and the uneven procedural standards in the energy sector. The criticism is intense and based on both policy and procedure, citing the lack of a formal intention to draft legislation and quiet cabinet decisions. Direct criticism is being expressed towards the Social Democrats regarding energy matters, and they have ruled out supporting the draft land tax law bill.

The main opponents are the governing coalition (the Reform Party, the Social Democrats, Estonia 200). Criticism is aimed both at the substance of the policy (tax hikes) and at procedural unfairness, such as the bundling of amendments and the complete overhaul of the draft bill. The Social Democrats are accused of ideological alignment with the tax hikes, and the Reform Party is accused of betraying its core principles.

The primary adversary is the government, which is criticized for its economic policy (tax hikes) and the poor state of the economy. The criticism is policy- and performance-based, accusing the government of ignoring expert warnings and of "treating the economy before the diagnosis was made." The government is also criticized for its delay (dawdling) in taking action regarding the issue of the Russian elections.