The given article dwells on issues beset with grounds of the formation of theory and practice of modern Tajik lexicography and the state of its research. Proceeding from the assumption the conducted analysis dealing with the theme explored, the author of the article comes to the conclusion that acquaintance with the grounds of the formation of theory and practice of modern Tajik lexicography and the state of its research showed that most of them are aimed to the consideration of lexicographical peculiarities, the volume of entries, poetic evidences, the classification of words deno­ting things, people, toponyms and prominent figures and their classification into parts of speech, etymological elements, spelling etc.