The processing of tax returns and the collection of taxes by local bodies is at least ten times less than is required for the efficient management of public services (Asian Development Bank 2008). Although holding taxes account for two thirds of the total tax revenue, they are collected inconsistently, as people have a tendency to evade taxes and the tax administration is not efficient enough to raise a fixed amount of tax regularly. There is no dedicated project targeted towards public health care, in general, and towards urban primary health care, in particular, except the Second Urban Primary Health Care Project. Finally, as a wide variety of functions compete for limited resources, public health receives a lesser allocation (as a lower priority issue).