Th is article discusses the fundamental principles of qualitative research: contextual sensitivity, understanding, interpretative reconstruction and refl exivity. Th e principle of contextual sensitivity focuses on qualitative research study of the phenomenon in its socio-cultural and dialogical setting, and the principle of understanding — the study of subjective values and meaning in the positions of the various groups. Th e principles of interpretation of refl exivity give an answer to the question about the methodological tool for qualitative research — how to connect data and formulated analytical synthesis, validity assessment which involves tracking and monitoring impact of refl exive attitudes of the researcher. Th ese principles are formulated on the basis of theoretical analysis and practical experience with qualitative methods and prove the relevancy of combining them into a single methodological approach that is implemented in various directions and strategies of qualitative data analysis. Th e authors emphasize conceptual unity of qualitative research and the underlying common methodology.