Isn't an "excess profits tax" basically similar in spirit to the windfall tax that the (Conservative) UK government just imposed on oil/gas companies for distri

Isn't an "excess profits tax" basically similar in spirit to the windfall tax that the (Conservative) UK government just imposed on oil/gas companies for distribution to households dealing with high gas bills after the Russian invasion of Ukraine? It might have a different flavor coming from Hungary's nationalistic and authoritarian government, but the idea is similar.