The article aims to analyze a range of didactic principles that have to be included in methodological substantiation when creating a model of Virtual Learning Environment (VLE) or other models of distance learning. To systematize and range the didactic principles in order of their pedagogical importance, several quantitative and qualitative research methods were used, including content analysis, questionary-based survey, and statistical data processing. The main aim of the study was to compare the didactic principles’ theoretical impact, which is based on the content analysis results, and their empirical value, indicated by students’ responses to the survey. The initial findings indicate the substantial difference between the didactic principles that are most frequently referenced in theoretical studies and the principles that are practically required to address students’ needs. The main outcome of the research is the assignment of the didactic principles into three categories: those having low theoretical and empirical value; those having low theoretical but high empirical value; and those having both high theoretical and empirical value. As such, the results of the study allow for the development of VLEs in various disciplines using relevant didactic principles that have both theoretical and empirical value.