Special taxes are relatively new phenomena in tax systems, which are connected to the main taxes in a supplementary manner. Due to their sectoral nature and the taxation of so-called extra profits, they stand at the crossroads of economic and legal approaches.

Turnover taxes have been a primary source of budgetary revenue for a long time in tax systems. However, the single European market and the rise of virtual elements have created a need for renewal, which gives rise to exciting ideas.

Fraud became an international phenomenon in tax systems. States in the frame of OECD created some new instruments for fighting tax base erosion and profit shifting. In the national tax practice is also possible to characterize the main "models" of taxpayer's behavior.