Betænkningen fremmer en afhjælpning af dette ved at anbefale muligheden for at udligne underskud i samme skatteår, hvilket ville overføre den urimelige tidsbyrde fra virksomheden til de offentlige myndigheder.
The report promotes a remedy to this by promoting the possibility to offset losses in the same tax year, which would transfer the unreasonable time burden away from the company and to the public sector.