The Linguistic and Didactic Foundations of the Perception of Fairy Tales by Younger Schoolchildren Summary The article reveals the linguistic and didactic features of the perception of a fairy tale by younger schoolchildren, the stages of perception of a literary work by children of primary school age. Russian folk tale is considered for the first time in the Azerbaijani primary school as an educational material, which causes the accumulation of informative and valuable information on Russian studies in the communicative activities of students in Russian. The author notes that fiction is the main means of developing a child's personality. It is possible to reveal the rich potential of works of fiction, provided that the work is fully perceived. One of the tasks of an elementary school teacher is to create conditions for a child to perceive an artwork emotionally, correctly. The analysis of the article leads to the conclusion that fiction is one of the means of forming a common human culture. Key words: linguodidactic basis, undergoes processing, native speaker, authentic texts