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The phenomenon of linguistic taboo has not been adequately explained in sociolinguistic theory. This paper attempts to bring this phenomenon into focus by investigating it in terms of its relationship with the social context in which it is used and the socio‐cultural factors affecting it—education, age, setting and topic. Linguistic taboo is examined in the light of a number of theoretical orientations which have recently been advanced by sociolinguists and anthropologists, including Hymes, Halliday, Fishman, Leach, Frykman and Lofgren, among others. Different processes are considered which involve the creation, development, violation and replacement of taboo words. The study maintains that these processes are clearly conditioned by the sociological parameters investigated together with the cultural norms of the society.
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