Object of study: the processes of formation and development of the middle class in Ukrainian society in the current crisis. Objective: studying of the organizational and economic principles and developing of practical recommendations for the formation and development of the middle class in Ukrainian society from the perspective of its new functionality. Methods: interdisciplinary, logical synthesis, historical and economic research, analysis, synthesis and generalization, comparative analysis, economic-statistical and structural analysis, correlation and regression analysis and econometric modeling, multivariate cluster analysis, expert survey, method of hierarchy analysis (Saaty method) , graphics, mapping. Novelty: improved conceptual basis of the middle class in Ukraine, which, unlike the existing ones, formed from the perspective of its new functionality that provides viewing of feature set of the middle class in crisis for changing of management priorities in the implementation of state social policy, justifying of mission of middle class in Ukraine, according to which, in addition to existing treatments, its representatives have considered bearers of national and unified statehood ideas, values, civil society and an example of moral behavior, generators of innovative solutions and also motivators of the business environment, the system of priorities of the new social and economic policy for the middle class, which, unlike those proposed previously oriented to guarantee respect for their rights as regards the implementation of enterprise, innovation potential, quality education gaining and continuous development, ensuring of decent working conditions and preventing excessive tax load in the current crisis in Ukraine. Scope of application: in the activity of governance bodies at the regional level in the development of Strategy of the Ivano-Frankivsk region development until 2020 and at completion (specification) of the program of socio-economic and cultural development of the region in 2015, for preparing and making decisions in Ivano-Frankivsk Regional Council for issues of socio-economic development of the region, development of small and medium entrepreneurship in the Ivano-Frankivsk region.
