Agenda Profile: Rain Epler

Draft law amending the Value Added Tax Act (596 SE) – First Reading

2025-05-22

Fifteenth Riigikogu, Fifth Session, Plenary Session.

Political Position
The political position is strongly critical of the government's fiscal policy, which favors keeping money in the state's hands rather than allowing it to circulate among businesses. The speaker warns that the current taxation strategy, which involves intimidating entrepreneurs with the threat of a profit tax, will lead to "pushing things too far" and ultimately result in decreased tax revenue. The stance is results-oriented, focusing on a holistic view of the economy and the avoidance of negative consequences.

2 Speeches Analyzed
Topic Expertise
The speaker demonstrates expertise on the topic of tax revenue collection and economic calculations, referencing the over-collection of income tax and the under-collection of other taxes. He/She uses specific terminology such as "corporate income tax" and "VAT reduction," and emphasizes that tax revenue data is public and should be analyzed. The expertise focuses on assessing the direct and indirect impacts of tax policy.

2 Speeches Analyzed
Rhetorical Style
The rhetorical style is direct and interrogative, addressing the previous speaker ("Annely") and posing critical rhetorical questions regarding the consequences of economic policy. The tone is cautious and admonitory, utilizing logical argumentation and stressing the necessity of viewing the economy "as a whole." The metaphor of "overtightening the screw" is used to describe the excessive tax burden.

2 Speeches Analyzed
Activity Patterns
The data is restricted to a single appearance during a sitting of the Riigikogu, where the draft legislation to amend the Value-Added Tax Act was debated.

2 Speeches Analyzed
Opposition Stance
The opposition is aimed at the government's fiscal philosophy, which prioritizes state wealth over entrepreneurs and employs intimidation tactics (such as threatening a profit tax) to manipulate tax collection figures. There is also criticism directed at the previous speaker's view that a reduction in VAT would not result in lower prices for consumers. The criticism is based on both policy and performance.

2 Speeches Analyzed
Collaboration Style
The speaker supportively references Martin Helme’s previous positions on tax revenue, signaling cooperation with colleagues who share a similar economic outlook. They do not express any direct openness to compromise with the opposing side, but rather challenge the opposition’s economic logic.

2 Speeches Analyzed
Regional Focus
The focus is entirely on national tax policy, tax revenues, and its impact on Estonian businesses and the wider public.

2 Speeches Analyzed
Economic Views
Economic perspectives clearly favor capital and money being primarily in the hands of entrepreneurs, rather than the state. The speaker criticizes the artificial generation of tax surpluses and warns against excessive taxation, which could damage the economy and lead to widespread impoverishment. He advocates for a comprehensive and sustainable approach to tax policy.

2 Speeches Analyzed
Social Issues
Insufficient data.

2 Speeches Analyzed
Legislative Focus
The legislative focus is on the draft bill for amending the Value Added Tax Act (596 SE) and the criticism directed at the related tax policy. The speaker takes an oppositional stance, warning that the current approach will ultimately cause tax revenue to suffer and calls for a comprehensive approach.

2 Speeches Analyzed