By Plenary Sessions: Aivar Sõerd

The political stance is strongly opposed to the current practice of activity-based budgeting, which is deemed ineffective, artificial, and incapable of achieving its theoretical objectives. It advocates for the budget to be adopted as law in the traditional cost- and resource-based form, relegating performance indicators to merely an informative appendix. The position is distinctly procedural and outcome-oriented, stressing the necessity of transparency regarding where the funds are actually allocated.

A strong focus on making the taxation of financial assets more flexible and modernizing the rules governing investment accounts. The speaker also expresses sharp criticism regarding the activity-based budget project, labeling it "a failure" and an expensive, "pointless extravagance" for the taxpayer. The political framework is clearly policy- and results-oriented, concentrating on the technical refinement of legislation and criticizing state administrative costs.