The article examines the conceptual foundations of the formation of a teacher's reflective skills. Reflective skills are defined as an important component of professional competence, which consists of the ability to comprehend and analyze one's pedagogical activity with the aim of improving it and adapting it to the needs of primary school students and the educational environment. The purpose of the study was to theoretically substantiate the conceptual foundations for the formation of a teacher's reflective skills. The authors analyzed the theories of John Dewey, David Kolb, Donald Schön, Lawrence Kohlberg and James Rest, Graham Gibbs, Albert Bandura, and the concept of critical reflection. The analysis of the theories demonstrates that a teacher's reflective skills are a multifaceted and dynamic process that includes self-analysis, critical thinking, and continuous professional development, and have a number of stages in their formation. The formation of reflective skills requires awareness, readiness for change, and a desire for continuous improvement of pedagogical practice. The importance of forming reflective skills in future teachers to enhance a teacher's professional competence in an inclusive environment is particularly relevant, as it contributes to improving the quality of the educational process and creating a supportive and equitable educational environment for all primary school students.