Agenda Profile: Rain Epler
Draft law amending the Value Added Tax Act and the Tax Procedure Act (462 SE) - First Reading
2024-09-24
15th Riigikogu, 4th sitting, plenary sitting
Political Position
The political stance is one of strong opposition to the government's proposed amendments to the Value Added Tax Act, especially regarding input VAT deduction and the taxation of real estate. Criticism is directed at the alleged concealment of the draft bill's objectives and the dubious nature of the government's justifications (reducing tax fraud), which is framed as hostile towards entrepreneurs.
3 Speeches Analyzed
Topic Expertise
The speaker demonstrates good technical proficiency concerning the VAT Act, accurately citing specific sections and grasping the effect of the changes on input VAT deduction in real estate transactions. Statistical data and evidence are requested to support the claims of reduced tax fraud, which points toward a detailed policy analysis.
3 Speeches Analyzed
Rhetorical Style
The rhetorical style is confrontational, direct, and procedurally demanding. Strong accusations are leveled against the minister ("concealment," "carping") and an official protest is submitted to the session chair, demanding that order be maintained. The emphasis is placed on logical argumentation (by demanding statistics) and procedural fairness.
3 Speeches Analyzed
Activity Patterns
The course of action involved active participation during the first reading of the bill, presenting consecutive questions and protests regarding the minister's conduct and the violation of procedural rules. All interventions took place during a single sitting.
3 Speeches Analyzed
Opposition Stance
The primary target is the minister, who is being criticized for concealing significant legislative amendments and for using offensive rhetoric, as well as the presiding officer of the session, who is accused of failing to maintain order. The criticism is intense, spanning from the political substance to the condemnation of personal and procedural conduct.
3 Speeches Analyzed
Collaboration Style
Insufficient data.
3 Speeches Analyzed
Regional Focus
There is not enough data.
3 Speeches Analyzed
Economic Views
Economic perspectives stress the protection of tax-compliant businesses and are critical of the government, which justifies its changes by citing widespread tax evasion. Clarity is essential regarding the rules for input VAT deduction, which points toward safeguarding business interests.
3 Speeches Analyzed
Social Issues
There is not enough data.
3 Speeches Analyzed
Legislative Focus
The legislative focus is on taking a position on and conducting detailed scrutiny of the Draft Act amending the Value Added Tax Act and the Taxation Procedure Act (Bill 462 SE). Specifically, attention is being paid to the amendments concerning the special conditions for real estate taxation and the transparency of the rules governing the deduction of input VAT.
3 Speeches Analyzed