By Years: Aivar Sõerd

The focus is on the national level (Estonian tax system, budget) and the international level (European Central Bank monetary policy, Euribor). In comparisons between the Baltic states, the advantages of the Estonian tax environment are emphasized, citing, for example, the relocation of SEB's headquarters to Tallinn, which demonstrates the supportive impact of predictable policy.

The focus is primarily on national and international topics (EU legislation, comparison of tax policy with the Baltic states). Regional focus is rare, with the exception of examples related to local government investments (Viimsi) and support grants for mitigating disturbances caused by the Nursipalu training area.