The purpose of the article analyzes the problem of choosing tactics and strategies of refusal, which is largely predetermined by the social and gender status of the participants in the communication. Separately, the peculiarities of the functioning of such structures of refusal in the plane of directives are characterized, since the directive acts most fully discover the peculiarities of structuring the communicative acts of refusal utterances taking into account the social role of the participants in communication. The influence of gender aspect on the course of interaction in communicative acts is traced as well. The novelty of scientific reseach. The choice of tactics for refusal are determined by pragmatic factors, as well as by the social and gender status of the participants in the communication, are predetermined by the choice of tactics in communicative acts of the refusal utterances. Most often, refusal producents (persons with lower social status) in the directive act of the order use the following tactics of the strategy of refusal: they refer to the inability to execute the order, requirement or instruction because of the important reasons (with motivation); impersonate an incompetent person; indicate the groundlessness of the order or claim; refuse due to the inability to perform the action at this time; occasionally, refusal is a manifestation of protest. In communicative situations with the downward vector, the most frequent is the tactics of refusal with motivation (to refer to the impossibility of performing because of the important reason (in the opinion of the producer of the refusal)); less often the tactics of impersonating an incompetent person. In the directive acts of the claim with the ascending vector, the stimulus producer's reply contains a compulsory motivation and may be accompanied by expression. Conclusions. Communication tactics that women choose as refusal producent are aimed at harmonizing relationships between communication partners. Formation of refusal discourses of with the emphasis on the disharmony of relationships is peculiar to men.