A notable consequence of the recent financial downturn has been a shift in attitudes towards tax. Historically, in the boom times, tax evasion and aggressive tax avoidance were not at the forefront of people's minds. Now the media abounds with issues and comments about 'fairness' of tax. This is fundamental to the change in attitudes: tax no longer appears to be about the government imposing a levy on its population (as was the widely-held view in the times of the introduction of the poll tax, for example), it is now seen as something people and companies have a moral obligation to pay in order to make a 'fair' contribution to society.