By Plenary Sessions: Aivar Sõerd

The speaker demonstrates strong expertise in macroeconomics and public finance, referencing the European Commission’s economic forecasts. They use technical indicators, such as general government debt as a percentage of GDP, and are able to compare Estonia’s indicators with detailed data concerning other Euro area countries.

The speaker demonstrates profound expertise in the fields of finance, taxation, and monetary policy, particularly concerning the banking sector. He/She uses technical terms (e.g., Euribor, advance income tax) and explains in detail how the central bank's interest rate policy impacts inflation and bank profitability. He/She stresses that banking is one of the most heavily regulated sectors.

The speaker demonstrates expertise in the field of taxation and financial analysis, utilizing specific terminology (e.g., administrative expenses, fixed costs, the Tax and Customs Board). They rely on data and calculations (e.g., 2017 calculations, 10–15 million euros) to challenge the economic justification of the draft bill. The expertise focuses primarily on the accuracy of tax administration costs and revenue forecasts.