Children and childhood are complex theme on which adults have an impact. The task of adults, among other things is to develop their potential and to learn them about the world around them. To accomplish this, there are numerous ways and some of those were created with the aim to adapt them to the children, and those are different forms of media for children. Among others there are theater for children, as well as literature for children. The theater for children is approved by parents and children but we can still see disapproval by parents when it comes to playing certain performances for children. These include performances based on a taboo topic, similarly as in the literature for children. The concept of theater and application of taboo themes varies from country to country with regard to their value system and understanding the importance of applying such topics in order to further development of the child. The paper will describe the frequency of such performance based on a taboo subject in theater for children and historical development of the occurrence of such performances in theaters. The paper will also show what is the frequency of literary works for children based on the same as in order to compare the way of acceptance of such themes by the author, children, and the parents themselves.