Most institutions running hospitals and health research centres are not doing any research and simply using the designation to evade taxes, according to a report prepared by the Nepal Health Research Council (NHRC). Of 367 institutes active in 40 districts till 14 July 2005, nearly 77 percent were not conducting any health research, says the document. Officials said hospitals put the word \'research' to evade taxes and the report says the institutes have been evading taxes while importing equipment in the name of research.