Iraq is considered the origin of civilization first colonies have been cited in its northern parts , when the first attempt in agriculture and animal breeding were began ,and the cave , were taken as houses. That time the first agricultural colony were colonized in Kirkuk and Mussel . There colonies have been developed to be villages which had another activities in addition to the main activity which was agriculture . The distribution without any administrative planning . Lately , the stochastic distribution starting to disappear due to the planning of cities and their to rural surrounding. This study is involved in the analysis of the patterns of the location distribution of the villages , and the form that taken by the village itself . due to the distribution of formers houses The last two decades witnessed big changes in Iraq . There changes imposed a high transference , between rural colonies and urban centers , this transference affect on the forms and sized of these colonies and their distribution patterns .This study also involved in the studying of the reasons of this transferences and their direction . The aim is to limit the colonies expanding or decreasing , which effect the facilities of infrastructure and the public services .The conclusion of the study is that the Iraqi villages are still depending an stochastic distribution of locations , and the distribution of public services is depending on their importance . The study is recommended that to improve the public services in the villages according to their population weight , types of economic activities , applying a policy of location development as a rule to the socio-economic complementary within the exchange relation of each location.
المقدمة
تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق
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