96 (3) improving the taxation system with a view to promoting fairness, reducing disparity, increasing State revenues from various sources in an efficient manner, and improving the system for preparing and expending budgets to be efficient and effective; (4) establishing a mechanism to promote cooperatives and business operators of all sizes to ensure their appropriate competitiveness and to promote social enterprises and environment-friendly enterprises, as well as establishing a mechanism to increase opportunities for employment and occupation of the people; g. Other Areas: (1) having a water resource management system which is efficient, fair and sustainable, with due regard given to every dimension of water demand in combination with environmental and climate change; (2) ensuring a fair distribution of land holding, as well as an examination of ownership and holding of land throughout the country with a view to systematically solving the problems of land ownership and possessory rights; (3) establishing a system for managing and disposing of solid waste in an efficient and environment-friendly manner, and for recovering such waste for use for other purposes; ( 4) adjusting the health security system in order that the people are granted comparable rights and benefits from the management thereof and from access to quality and convenient service; (5) establishing a primary health care system in which there are family physicians to care for the people in an appropriate proportion. Section 259. Subject to section 260 and section 261, national reform under this Chapter shall be in accordance with the law on plans and processes for implementation of national reform, which must at least contain procedures for the preparation of plans, participation by the public and relevant agencies, processes for implementing national reform, the evaluation of results of implementation, and a time period for implementing every area of the national reform. Such law shall stipulate that the implementation of each area of reform shall commence within one year from the date of promulgation of this Constitution, as well as stipulate the outcomes expected to be achieved within a period of five years. The enactment of the law under paragraph one and the promulgation thereof shall be executed within one hundred and twenty days from the date of promulgation of this Constitution. While the law under paragraph one has not yet come into force, State agencies shall implement the reforms based upon their existing duties and powers for the time being.