Object of research: the process of income regulation; Purpose of the work: improvement and further development of theoretical positions, methodological approaches and development of practical recommendations on the regulation of incomes in the context of social stratification of society; Research methods and equipment: theoretical generalization, system analysis, scientific classification, comparative analysis, financial-economic and statistical analysis, simplex method and method of generalized gradient, cluster analysis ("the method of the closest neighbor"), questionnaire, graphical-analytical method; Theoretical and practical results: the conceptual provisions of the social stratification of society, the distinction of which is the generalization of types, criteria, approaches to stratification and the inclusion of the status structures in the types of stratification structures, and in the systems of stratification - the corporate legal system; Methodical recommendations for estimating the income differentiation of employees, the feature of which is the use of macroeconomic indicators of differentiation for the analysis of social inequality; A methodological approach to substantiating the subsistence minimum, the difference of which is the inclusion of additional minimum necessary goods and services in the consumer basket for the dignified life of the population based on the analysis of the weight structure of the consumer set for the calculation of the consumer price index in accordance with the International Classification of Individual Consumption for the purposes; Directions of maximizing incomes of the population with non-standard forms of employment, the feature of which is the use of linear optimization models to improve the distribution of working time and non-traditional income generation system; List and content of the factors of income differentiation differentiation by allocating an additional group on the basis of "distribution of the population on the quality of labor", which includes socio-psychological and socio-geographical factors; Methodical approach to the state regulation of incomes of employees, the feature of which is the definition of tax privileges for enterprises of budget-making industries; The mechanism of social and economic regulation of incomes in the conditions of social stratification, the difference of which is: to take into account and determine the impact of the shadow sector on the standard of living of the population; Development of priority measures for the shadow economy, which are inherent in the economic regions of Ukraine; The degree of implementation: developments implemented in the practical activities of the Kharkiv Regional Employment Center, the Fund of Social Insurance against Accidents at Work and Occupational Diseases of Ukraine in the city of Kharkiv, in the educational process of S. Kuznets KhNEU; Sphere of use: income regulation, educational process
