Aim. The purpose of the study is to identify and describe the types of indirect speech tactics of the refusal to answer and ways of its implementation. Metodologу. We used the method of descriptive and taxonomic research, as well as the method of context-semantic analysis of the tactics, by which the addressee of the question indirectly refuses to answer the question. Results. Indirect refusal to answer differs from the unintentionally unsuccessful response of the respondent's question and an explicit refusal to answer and answer-deception since it does not express an apparent reluctance to answer and does not contain false information that the questioner may consider accurate. Speech ways of implementing the strategy of indirect refusal to answer may be realized in providing the reasons for the lack of informative response - responder pretends he didn't hear the question, didn't understand it or that the question is irrelevant, insincere, unimportant, incorrect, or inappropriate, or post uninformative answers, the addressee of the question deliberately informs the questioner of unwanted response to avoid providing the required information. Research implications lies in a systematic analysis of records of indirect refusal to respond: for the first time, the conditions under which the recipient indirectly refuses to respond are clarified and described, and speech actions used to detect the recipient's unwillingness to respond are identified and described. The theoretical significance of the study is determined by the fact that its results and conclusions can contribute to a deeper understanding of the characteristics of an incompatible mutual question, in particular, deliberate refusal to answer the question; clarifying the concept of indirect speech tactics can become a theoretical basis for further research in the field of speech interaction. The practical significance of the work is that its material can be used in courses on rhetoric, pragmatics, discourse analysis, and practical manuals on rhetoric and communication.