Agenda Profile: Aivar Sõerd
First reading of the Draft Act on the Amendment of the Act on Simplified Taxation of Business Income and the Income Tax Act, and the Act on the Repeal of the Security Tax Act and the Amendment of the Income Tax Act (Bill 734 SE)
2025-10-13
15th Riigikogu, 6th Session, Plenary Sitting
Political Position
The political focus is centered on maintaining and enhancing the economy's competitiveness, strongly backing Bill 734 SE, which prevents an income tax hike. This stance has been forcefully articulated, underscoring the critical necessity of the proposed legislation for both economic development and the financial well-being of the populace. Above all, this is a results-driven position that emphasizes the need for economic stimulus.
2 Speeches Analyzed
Topic Expertise
The speaker demonstrates expertise in tax policy and international tax competition, highlighting specific data on corporate income tax rates in neighboring countries (Sweden, Finland, Latvia, Lithuania). He uses technical terms, explaining the calculation of dividend income tax (22% divided by 78, or 28%), and warning about the risk of profits being moved out of Estonia.
2 Speeches Analyzed
Rhetorical Style
The style is formal and procedural, as it is a commission report, but in the second address, it becomes urgent and persuasive. The appeals are primarily logical and fact-based, stressing tax competition and economic necessity. The speaker emphasizes the importance of the bill, using phrases such as "extremely necessary" and "very important."
2 Speeches Analyzed
Activity Patterns
The speaker is acting as the representative of the Finance Committee, providing the Riigikogu with an overview of the committee's sitting and the decisions reached. He is an active proponent of the legislative process, stressing the necessity of swiftly adopting the draft legislation through the first, second, and third readings.
2 Speeches Analyzed
Opposition Stance
The speaker himself does not criticize his opponents; instead, he neutrally references the conflicting viewpoints presented in the commission regarding the state budget deficit and the actual economic impact of the measure. He presents the Minister’s answers to the opposition’s questions concerning the impact of abandoning the income tax increase on the deficit and on stimulating the economy.
2 Speeches Analyzed
Collaboration Style
Cooperation is demonstrated within the framework of the commission's work, where procedural decisions (such as placing items on the agenda or appointing a representative) were made by consensus. The speaker emphasized the coalition's unified position regarding the rapid adoption of the draft legislation, citing internal political support.
2 Speeches Analyzed
Regional Focus
The focus is on international tax competition and the position of the Estonian economy relative to its neighboring countries. The corporate income tax policies of Sweden, Finland, Latvia, and Lithuania are highlighted as examples and points of comparison.
2 Speeches Analyzed
Economic Views
The economic views strongly favor competitiveness and economic growth, emphasizing the need to keep corporate income tax low to prevent profits from being moved out of Estonia. Tax policies that stimulate the economy are supported, even if this creates a corresponding deficit.
2 Speeches Analyzed
Social Issues
No data available
2 Speeches Analyzed
Legislative Focus
The legislative focus is currently on the swift adoption of Draft Bill 734 SE, which addresses the simplified taxation of business income, amendments to the Income Tax Act, and the repeal of the Security Tax Act. The speaker is a staunch supporter of the bill and the representative responsible for managing its legislative process.
2 Speeches Analyzed