By Plenary Sessions: Aivar Sõerd

The speaker demonstrates expertise regarding the European Union’s financial mechanisms, referencing the scale of the recovery fund (700 billion) and its priorities (the digital and green transition). Specific terminology is employed, such as "ESG sustainability reports" and "budgetary period perspective," which points to a deep knowledge of EU policy and economics. The necessity of assessing the actual impact of investments on the economic relaunch is also emphasized.

The speaker demonstrates deep expertise in tax policy and international tax competition, highlighting specific corporate income tax rates in neighboring countries (Sweden 20.06%, Finland, Latvia 20%, Lithuania 16%). Technical terms are used (e.g., a deficit of 0.7% of GDP), and a detailed calculation of the effective dividend income tax rate (28%) is presented.

The speaker demonstrates a strong command of economic indicators, particularly real labor productivity and competitiveness. They cite specific data points (a decline in 2021, 2022, and 2023) and note that the productivity metric is a key figure among those highlighted in national development strategies.

The speaker demonstrates technical expertise in the field of public finance and budgeting, clearly distinguishing between the "classical expenditure budget" and the "activity-based budget." They also possess knowledge of planning law and property rights issues, demanding clarification of the precise content of legal provisions (e.g., "asutud ellu viima").

The speaker demonstrates thorough expertise in financial market regulation, addressing specific topics such as prospectus requirement thresholds, the relaxation of language requirements, and sanctions imposed by the Financial Supervision Authority. He uses technical terminology and references specific details, such as the impact of Enefit Green on trading volume, confirming his role as an expert in the field.