By Years: Aivar Sõerd

The main opponents are the opposition factions (EKRE, Center Party), who are being criticized for the inadequate preparation of their draft legislation, making false claims, and for constitutional conflict (specifically, retroactive taxation). The speaker categorically rejects the assertions that banks do not pay taxes, pointing out the significant amounts of income tax collected (250 million euros). The criticism is predominantly based on policy and procedure, rather than being personal.

The primary criticism is aimed at the government's fiscal policy, particularly the introduction of new taxes (the bank tax), which is deemed hopelessly delayed and detrimental to the economic environment. He/She also sharply criticizes the unnecessary administrative burden resulting from the transposition of European Union legislation. The criticism is policy-based, focusing on inefficiency and the waste of taxpayer money (e.g., activity-based budgeting).