On the one hand, transferring tax losses to the future is very fair for organizations. In this case, businesses and any other enterprises that pay taxes will pay taxes in good faith and not worry about losses. The reason for this will be the realization that losses in the next year can be compensated. On the other hand, a premium on the company’s balance sheet may reduce the motivation to work better and approach your work consciously. In addition, the company can easily and without worry make losses instead of working hard for profit. Consequently, such a phenomenon can reduce productivity and quality of work.
It is beneficial for each state to help other companies develop their business, as this will significantly contribute to the country’s budget. Therefore, the estimated reserve is a great help to companies in a difficult financial situation, but I have a good prospect. However, it is worth considering the other side of this help. What if a company or other organization quits its business after a year? Then it turns out that the state helped in vain, and there will be many more such organizations than those who were able to reach profit is not excluded. In addition, due to the availability of an estimated reserve, many people may risk opening a company and then abandoning this business.