Agenda Profile: Rain Epler

First reading of the Draft Act (379 SE) on the Amendment of the Tax Information Exchange Act, the Taxation Procedure Act, and the Income Tax Act.

2024-03-06

15th Riigikogu, 3rd session, plenary session

Political Position
The political stance heavily emphasizes national sovereignty in designing the tax system, underscoring Estonia's protracted conflict with the European Union regarding this matter. The speaker is critical of the short timeframe (up to 2030) proposed in the draft bill, favoring longer horizons (2040 or 2050), and utilizes a policy-shaping framework, drawing comparisons to the long-term development plans for energy and climate.

1 Speeches Analyzed
Topic Expertise
The speaker demonstrates expertise in tax policy, European Union regulations, and legislative time horizons, contrasting these with the longer development periods typical of the energy and climate sectors. This expertise centers on defending the autonomy of the Estonian tax system and strategically employing specific target years (2030, 2040, 2050) within the argument.

1 Speeches Analyzed
Rhetorical Style
The rhetorical style is formal and interrogative, directed straight at the minister and the presiding officer. The tone is analytical and policy-centric, utilizing a logical comparison (time horizons of tax policy vs. climate policy) to criticize the short-term focus. Emotional appeals are not employed.

1 Speeches Analyzed
Activity Patterns
The records indicate participation in the first reading of the draft Law on Tax Information Exchange (379 SE), where a specific question was posed to the Minister regarding the deadlines for the implementation of the law.

1 Speeches Analyzed
Opposition Stance
The opposition is aimed at the short timeframe of the draft bill (2030) and indirectly at the pressure exerted by the European Union in shaping the tax system. The criticism is policy-driven and focuses on the inadequacy of the time horizons, demanding a longer period to preserve the independence of the national tax system.

1 Speeches Analyzed
Collaboration Style
There is not enough data.

1 Speeches Analyzed
Regional Focus
The focus is on the national level (autonomy of the Estonian tax system) and the international level (relations with the European Union). There is a lack of attention to specific local or regional problems.

1 Speeches Analyzed
Economic Views
Economic views stress the sovereignty of tax policy and the need to develop Estonia’s tax system independently, safeguarding it against encroachment by the European Union. Longer time horizons are favored, as these would grant greater flexibility regarding tax arrangements.

1 Speeches Analyzed
Social Issues
Insufficient data.

1 Speeches Analyzed
Legislative Focus
The legislative focus is on Bill 379 SE, which concerns amendments to the Act on Exchange of Tax Information, the Taxation Procedure Act, and the Income Tax Act. The speaker is critically questioning the timeline for the implementation of the law, seeking to extend the period during which certain EU requirements are not transposed.

1 Speeches Analyzed