The thesis is devoted to solving the actual scientific problem of substantiation of theoretical positions and methodological approaches to the study of the Ukrainian middle class. Based on the study of the existing world methodology of social stratification, the formation of the middle class is considered. The formation of ideas about the essence and content of the concept of "middle class" in Ukrainian scientists is analyzed and the own interpretation of the concept of "Ukrainian middle class" is put forward. The specificity of formation of the Ukrainian middle class is investigated; its modern paradigm is formulated; the author's methodical approach is substantiated. In accordance with the author's paradigm of modern middle class formation, a methodological approach to the quantitative and qualitative assessment was developed according to three group criteria: self-identification, economic capital, human capital.
The main macroeconomic indicators of middle class formation are analyzed. For qualitative estimation of the middle class, the dynamics of the middle class share is analyzed in the paper on the results of generalization of self-identification estimates by different authors and on the basis of own research. Analyzed and generalized dynamics of the middle class on the basis of the results of the sociological research made it possible to characterize and determine the main features of his contemporary portrait. The method of self-identification most closely approximates the middle class to its real state in both quantitative and qualitative measurement. The results of sociological assessments revealed two major trends in the middle class professional portrait: the middle class by self-identification criterion increases the share of managers of all levels and entrepreneurs and significantly decreases the share of non-manual labor; the share of highly qualified specialists is growing, which creates the preconditions for successful socio-economic reform. Based on the author's method of estimating the potential middle class on the economic capital criteria, its quantitative assessment was made. The dynamics of inflation inequality (decile fund ratio, Gini index, monetary poverty) were analyzed. The dynamics of the potential middle class in terms of the human capital criterion are analyzed by educational level and vocational qualification level.
It is proved that the realization of the expectations for the growth of incomes of the potential middle class, the gradual approximation of it in the medium term to the level of European countries will occur under the condition of increase of incomes of the country population and comprehensive capitalization of human capital. As part of the measures to increase the incomes of the population as a primary basis for the formation of the middle class, emphasis was placed on the first direction - the growth of labor incomes of the population as the main factor of filling the state budget. The most topical problems in the development of business activity, its focus on open business, what contributes to the institutional and legal balance in its development, the active involvement of investments in the latest business structures are summarized. Increasing population income, as a precursor to the formation and consistent emergence of the middle class, today depends on joining forces in the productive sphere with a sound monetary policy to curb inflation, revive investment policy, and a positive export-import balance. Improving the standard of living of the incapacitated population depends on the success of the previous components of the income policy, which allow further reform of the pension reform, introduce social insurance of the population, improve the system of state social assistance in the monetary dimension. The main areas of human capital capitalization are defined as: preparation of highly skilled labor force, creation of conditions for decent work, gender and migration policy, using disabled people human capital. Most important in the direction of human capital capitalization are "creating the conditions for decent work" through the introduction of new high-tech jobs, providing professional growth of the employee, increasing material incentives to work with the use of compensatory payments, which ultimately provides the employee with decent wages, decent work. The model forecast for the middle class in Ukraine in the medium term is developed, according to which the expected growth of potential middle class on the economic criteria based on GDP and rising income levels.
