The State of the Nation survey indicated that 46% of respondents felt personal taxation, such as income tax, was fair, while the rest did not state a preference.

A total of 35% of respondents revealed that they felt business taxes were unfair, an 43% felt local taxes were unreasonable, The Times reports.

The research arrives amid growing concern in Scotland that First Minister Humza Yousaf will impose a larger tax burden on middle and high earners as part of his new tax reforms.

The first minister has previously indicated his interest in launching another income tax band for people who are wealthier and a consultation on increasing council tax on second properties is currently underway.