Abstract
The criteria of identification of the middle class are determined, objective and subjective approaches of the middle class are considered. The main features of the Ukrainian middle class are considered, as well as factors that may contribute to the emergence of a significant middle class. The existing specifics in the state concerning norms on income, quality of housing and education level are explored. Dependence of income inequality in the studied countries was revealed, which allowed to assume that there is a significant influence of state institutions and politics on the formation of inequality. The deterrent factors of the formation and development of the middle class in Ukraine are determined. It has been found that the distribution of income within countries significantly affects the eradication of poverty on a global scale. Noted that the change in inequality of incomes and inequalities in property in the world requires significant changes in tax policy nationally and globally.It is substantiated that progressive taxation is an effective tool for combating inequality in income and property inequality.
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