The classic study on the circumpolar bear cults was by I. A. Hallowell, “Bear Ceremonialism in the Northern Hemisphere,” American Anthropologist (1926). This identified an inclination throughout the polar regions to give deference to the bear, often in similar ways. This included using circumlocutions – polite “noa” names to avoid offending the bear by uttering its true name. Anthropologists often use the Polynesian terms of noa (allowed) and tabu (forbidden) because the island people of the Pacific provide excellent examples of how the widest possible array of actions could come under complicated rules of prohibition. Indeed, the Polynesian example is so well-known that the word “taboo” has found its way into common English usage.

The following is an excerpt from my Introduction to Folklore, which I used in a previous century when teaching folklore at university:

Shared cultural taboos might include the idea that it is improper to point at stars. Specifically naming certain mountains, animals, supernatural beings, and other things could be prohibited, particularly in their presence. Various cultures have consequently provided a range of noa names for various things. Anthropologists also refer to these alternative means of address as circumlocutions. A noa name is used under circumstances when the actual name would be taboo. Northern European bakers avoided naming the fire, but instead spoke of the heat. Butchers would not refer to blood. They replaced that word with “sweat.”

The English word “bear” descends from the Proto-Germanic root *beron meaning “brown one.” This was apparently a way of avoiding the original word *rkto, from which was related to the Latin ursus. In this case, prehistoric speakers of ancestral English presumably avoided the actual name until it ceased to be remembered. Ethnographic evidence from the northern latitudes indicate that one should not name the bear in its presence (that is, in the forest) or when planning to hunt for a bear. Compare, for example, Russian medved, which means honey eater, and Swedish sötfot, meaning “sweet foot.” Both refer to the bear’s interest in honey. Native American Shoshoni politely discuss the bear as “our father’s sister.”

Words applied to the supernatural beings of nature provide what appear to be additional examples of circumlocution, which are particularly pertinent for a discussion of folklore. The English word “elf” descends from a root word that apparently described a shimmering, shiny appearance. It is related to the name Alps, the Swiss mountains, and the River Elbe in Germany. Because the term “elf” originally referred to a characteristic of the supernatural beings as opposed to what had been an actual, presumably-taboo name, it would be easy to assume that this term is a circumlocution. It is possible, however, that there never was a proper name for these supernatural beings, who were simply discussed in polite, descriptive ways. Eventually, however, people forgot the original meaning of the term “elf,” and as it became regarded as a proper name, various other circumlocutions including the “good neighbors” or the “fair folk” became alternatives safer than saying “elf.”

Similar circumlocutions are found elsewhere, Scandinavian elves are often called hulderfolk or simply huldre, meaning the “hidden folk” or the “hidden ones.” The Irish word for fairies, sidhe (hence, for example, banshee – woman fairy), was once a noa name that made reference to living in a mound. But again, there may have been no taboo, proper name that was being avoided. Centuries of use have made the term sidhe sacred, and it is now avoided. Instead the Irish may speak of the “wee folk” or the “beautiful ones.” Each culture can have a range of contrasting noa and taboo words, even if there are only linguistic remnants of this practice.

The English word “bear” does seem to be part of this far-northern inclination to avoid the tabu name for bear, but as often occurs, the taboo name was avoided so much, it dropped out of the vocabulary. Hallowell is the classic source, but many others have picked up on this and the academic discussion is ongoing.

edited thanks to the kind suggestion of /u/RenaissanceSnowblizz whose comment has mysteriously failed to appear as of yet:

I can't help but point out that the word you want is "sötfot". "Sotfot" means ashfoot. The dots are very important.

Just for the curiosity I'll teach you another one. in Finnish a noaword for bear is "mesikämmen", which means "nectarpaw". Just don't dare leave the dots off or the bear will come for you. On that note there are probably a dozen names for bear in Finnish and I've read the actual word used today "karhu" is also originally a noa word.

I didn't know the Finnish term - very nice indeed. The idea that the honey on the claw/paw of the bear is important is linked to a widespread belief that the bear is able to sleep through the winter by sucking on its honey-laden paw, giving it access to the special magical properties of honey. Because of this, many circumpolar bear cults prize the bear paw (and claws) above all else, and women were often forbidden to eat the meat of the paw because of its magical properties.