The article examines taarof as one of the key phenomena of Persian communicative culture, reflecting the peculiarities of speech etiquette and the system of interpersonal interaction in Iranian society. The subject of the study is taarof as one of the key phenomena of Persian communicative culture, reflecting the specifics of speech etiquette and the system of interpersonal interaction in Iranian society. This phenomenon represents a stable system of politeness formulas that regulate communicative behavior and ensure adherence to culturally conditioned norms of communication in various situations of verbal interaction. Special attention in the study is given to the lexical-semantic features of taarof formulas in modern Persian, as well as their functioning in real communication. The author thoroughly examines aspects of the topic such as the typology of taarof formulas, their pragmatic characteristics, and their role in organizing indirect speech acts. Particular focus is given to how these formulas are realized in various types of discourse, including conversational speech, artistic texts, and media sources. The methodological basis of the research consists of contextual, semantic, and pragmatic analyses aimed at identifying the characteristics of taarof formulas' functioning in various communicative situations. A corpus-based approach is employed, including the analysis of dialogical fragments of conversational speech, artistic texts, and quotes from films. The scientific novelty of the research lies in the systematic description of taarof formulas in terms of their lexical-semantic typology and pragmatic functioning in modern Persian. The work proposes a comprehensive approach to analyzing these units as elements of the system of indirect speech acts, taking into account not only their linguistic form but also the culturally conditioned mechanisms of interpretation. The classification of taarof formulas is refined by distinguishing hybrid types that combine several communicative functions. The study establishes that taarof formulas play a key role in organizing interpersonal interaction, ensuring the mitigation of speech acts, expressing implicit refusals, and regulating the social distance between communication participants. It is shown that their meaning is formed in the process of dialogue and depends on context, social roles, and communicative expectations. The conclusions drawn confirm that taarof is an important mechanism for maintaining the ritualized nature of communication and reflects the specificity of the Persian linguistic worldview.