This article examines euphemisms as a distinct layer of the lexical and phraseological system of language. Their relationships with direct nominations, synonyms, dysphemisms, and thematic groups of taboo vocabulary are analyzed. Special attention is paid to the communicative functions of euphemisms, including the mitigation of utterances, adherence to speech etiquette, social adaptation, as well as ideological and manipulative influence. The article also describes the main methods of euphemism formation: periphrasis, metaphorization, metonymization, borrowing, semantic generalization, litotes, terminologization, and phraseologization.