The article outlines the specific features of the political elite's formation, identifies the main problems of its formation, and on that basis proposes the basic theoretical principles of the process of improving the formation of the elite in the country in order to avoid differences between the elite and society and improve the socio-economic development of the state and the economic development of society. It is determined that the process of formation and development of the elite in Ukraine has its own characteristic features of formation and development, characterized by the influence of different socio-economic, cultural and political aspects of development in each state. Therefore, the current state of socio-economic relations in the state between society and government as an elite, in particular, political as one of the key links of economic and social reproduction, is quite debatable. It is determined that the process of forming the political elite is an important feature of state formation, because it outlines the nature of power and its priorities and interaction with society. On this basis, it is determined that the main factors in the formation and development of the political elite, and the basic theoretical foundations for improving the process of forming the elite. The proposed theoretical foundations aim to improve the process of formation of the national elite and on that basis to make the elite a priority area, which will be the development of the state on the basis of observance of the relevant moral and ethical laws, and hence the dedication to and improvement of the economic development of the state as a whole. Thus, it is determined that the process of formation and development of the elite is a long enough process, which requires the presence not only of the power figures but also of the society as a whole, which leads and shapes the power of moral and ideological principles, despite no obstacles. In this regard, it is determined that the process of forming the elite in Ukraine is accompanied by various influences from different political structures whose ideology is far from democratic, in this respect the proposed theoretical foundations of the formation of the national elite should improve the process of its development, subject to constant dialogue with the authorities and the people based on the interaction of agreed solutions
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