This article explores social and cultural taboos in the virtual space. The subject of the study are users of the virtual space that create taboos. This publication draws on the social learning theory (R. Akers), the theory of social control (E. Ross), the theory of stigmatization (G. Becker), «the concept of public» (S. Hilgartner), «symbolic interaction» (G.Н. Mead, C.H. Cooley), and semiotic analysis (C.S. Peirce). We describe the steps for creating a taboo and transferring it into the virtual space as well as the methods of sharing a taboo among the users of the virtual space. Empirical data for our analysis were taken from social networks.
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