The purpose of the research is to identify the directions, factors, classification of forms and types of capital, the modern capital structure, and its constituent elements of a modern comprehensive approach to the theory of capital.

The methodology of the research - the research was carried out by analyzing the foundations of the theory of capital, identifying a number of their missing characteristics, and finally, a comprehensive explanation and definition of capital under the requirements of modernity.

The practical importance of the research - the main provisions and results of the study can be used to study the theoretical foundations of the economy concerning capital and to reasonably determine the national wealth of the country.

The results of the research are related to the definition and consideration of the role of environmental and human capital in development as the main source of all types of capital creation.

The originality and scientific novelty of the research - the study identifies new directions and factors that comprehensively explain the formation of the theory of capital, the modern interpretation and structure of capital, as well as the corresponding elements of this structure, forms, and types of capital by the modern ones, development factors are shown.

Keywords: capital, capital theory, integrated approach, factor, structure, element, human capital, national wealth.