No mate, it dosen't need to be finnished, it needs to be removed or covered up. Sorry. I love tattoos but that looks truly, truly awful, I think I do get the imagery, the reaper and a hound of death maybe? but it's been awfully executed (no pun intended)
What you can hope for is that for Karma to make it so that you have to have skin graphs and that horrible tattoo of the Grim Reaper fighting dogs (yes, that's what it looks like,a Michael Vick reference) and you will no longer have to look at this.