The current study represents an integrated model of explicit and implicit offensive language taxonomy. First, it focuses on a definitional revision and enrichment of the explicit offensive language taxonomy by reviewing the collection of available corpora and comparing tagging schemas applied there. The study relies mainly on the categories originally proposed by Zampieri et al. (2019) in terms of offensive language categorization schemata. After the explanation of semantic differences between particular concepts used in the tagging systems and the analysis of (...) theoretical frameworks, a finite set of classes is presented, which cover aspects of offensive language representation along with linguistically sound explanations (Lewandowska-Tomaszczyk et al. 2021). In the analytic procedure, offensive from non-offensive discourse is first distinguished, with the question of offence Target and the following categorization levels and sublevels. Based on the relevant data generated from Sketch Engine (https://www.sketchengine.eu/ententen-english-corpus/), we propose the concept of offensive language as a superordinate category in our system with a number of hierarchically arranged 17 subcategories. The categories are taxonomically structured into 4 levels and verified with the use of neural-based (lexical) embeddings. Together with a taxonomy of implicit offensive language and its subcategorization levels which has received little scholarly attention until now, the categorization is exemplified in samples of offensive discourses in selected English social media materials, i.e., publicly available 25 web-based hate speech datasets (consult Appendix 1 for a complete list). The offensive category levels (types of offence, targets, etc.) and aspects (offensive language property clusters) as well as the categories of explicitness and implicitness are discussed in the study and the computationally verified integrated explicit and implicit offensive language taxonomy proposed in the study. (shrink)