By Plenary Sessions: Riina Sikkut

The speaker demonstrates expertise in the fields of social welfare (underfunding of special care, court rulings, waiting lists) and environmental education (Environmental Board cuts, the Endla and Iisaku centers, compensation for transport costs). Specific references are made to political documents, such as the draft state budget, and educational outcomes, such as PISA tests.

The speaker demonstrates competence regarding the Presidential Election Act, the principles governing the formation of the Electoral College (Valimiskogu), and the legal ramifications of the administrative reform. They are familiar with the constitutional aspects, referencing the discussions held by the Constitutional Assembly concerning the priority given to the Riigikogu in presidential elections. The expertise centers on legislative mechanisms and the prompt rectification of undesirable accompanying amendments.

The speaker demonstrates profound expertise in international taxation (OECD Model Conventions, double taxation avoidance treaties) and public finance (budgetary rules, the income tax wedge, budget neutrality). They utilize specific terminology such as "tax rates on passive income" and "legitimation crisis," and rely on expert recommendations concerning the budget neutrality of eliminating the income tax wedge.

The speaker demonstrates profound expertise in the field of macroeconomics and fiscal policy, employing technical terms such as structural budgetary position, permanent costs/revenues, and interest expenses. To substantiate their arguments, reference is made to the opinions of experts from the Estonian Fiscal Council and the finance committees of European Union parliaments. The budget analysis highlights specific comparisons (e.g., interest expenses versus funding for culture or primary healthcare).

The speaker exhibits strong expertise in the field of public finance and macroeconomics, utilizing precise technical terminology like nominal and structural deficit, and the budgetary position. The analysis centers on the long-term outlook of the budget strategy (up to 2030) and the effect of the European Union's fiscal rules (specifically, the expiration of derogations). This expertise is geared toward the detailed scrutiny of fiscal policy.

The expert knowledge clearly resides in the field concerning the links between education policy and socio-economic inequality, specifically mentioning mitigation measures such as hobby education, extended-day groups, and support specialists. Additionally, the speaker is well-versed in the technical details of the state budget procedure and activity-based budgeting, referencing the role of metrics, target levels, and the Finance Committee.