Fair distribution of income in the context of depreciation of human capital

Abstract

In the article is substantiated that the low level of income of a significant part of citizens, combined
with excessive polarization of income, causes the social breakdown of society, causes social tension,
hinders the successful development of the country, determines the crisis processes in society. The concepts
of “fair distribution of income” and “human capital” are considered, the necessity for investment in
people is argued, methods for assessing human capital are explored. A mechanism has been developed for reimbursing the owner of human capital through depreciation charges. That is to say, the firm must
pay the value of human capital from net profit, which is quantified by the time the contract between the
employer and the employee is concluded .
Relevance of the research topic. The necessary to develop practical solutions within the framework
of the long-term social and economic development strategy of the Republic of Kazakhstan and the adoption
of practical measures for the exit of the Kazakh economy from the protracted structural crisis in the
conditions of the formation of a new technological order based on the knowledge economy, actualizes
the attention of scientists to the study of the problem of a fair distribution of incomes and taking into
account the theory human capital.
Purpose: main directions and ideas of scientific research. The purpose of the study is to justify the
possibility of an equitable distribution of income in the context of the depreciation of human capital . For
this, it is necessary to study the theory of the income distribution, the theory of the human capital and
the mechanisms of the capital reproduction.
Brief description of the scientific and practical significance of the work. The proposed methods for
estimating and amortizing human capital, the developed mechanism for distributing the company’s net
profit taking into account human capital, has a scientific novelty and practical significance.
Main results and analysis, conclusions of research work. The author conducted the problem of equitable
distribution of income and an economic category, as human capital: the methods of evaluation of
human capital; the mechanism of amortization of the human capital and distribution of the profit of firm
with the account of quality of the human capital is offered.