Scots favour lower taxes over higher spending for the first time, according to new research showing a "definitive shift in the public mood".
An annual survey by Deloitte, which examines attitudes to government and public services, found 34 per cent support lower taxes and reduced public spending, compared to 31 per cent for the opposite.
This was the first time in the report's 13-year history that Scots have been found to favour lower taxes over higher public spending.
The research also found that the proportion of Scots who expected taxes to rise again had surged by 14 points to 44 per cent, while the number who thought the cost of living crisis would get worse stood at 57 per cent.
Deloitte said the findings represented a "shift in public sentiment towards tax cuts" and this reflected "the real pressures that households and businesses across Scotland are facing".
The Scottish Tories said Deloitte's findings showed "Scots have lost all patience with the SNP's high-tax, high-spend agenda and are crying out for a new approach."
Around 1.5 million Scots earning more than £30,318 will pay more income tax from April than if they lived elsewhere in the UK. There are six tax bands in Scotland, double the total south of the Border, and the top band is 3p higher.
Someone earning £50,000 will pay £1,527 more tax in Scotland than England in 2025/26, with the gap rising to £2,081 for those on £75,000.
The Scottish Fiscal Commission, Holyrood's version of the UK's Office for Budget Responsibility, has highlighted the SNP's decisions to spend more money on public sector pay hikes and handing out higher benefits.
However, NHS waiting lists have risen to record levels in Scotland, while the country's education system has fallen behind England's in international league tables.
Craig Hoy, the Scottish Tories' Shadow Finance Secretary, said: "This report shows that the harsh tax rises under John Swinney's government have pushed them beyond the limit, and they're fed up to the back teeth with the SNP's wasteful spending on an industrial scale."
Michael Marra, Scottish Labour finance spokesman, said: "Under the SNP, Scots have been dealing with the worst of both worlds - declining services and rising taxes.
"The SNP's disastrous record of financial mismanagement and economic failure has left Scots paying more and getting less."
Ipsos UK conducted a survey of 5,721 people aged between 16 and 75 for the research, including 687 from Scotland, between Dec 13 and 19 last year.
It found that support for higher taxes and spending in Scotland had declined by five points compared to the previous year's survey, while backing for lower taxes and spending had risen by seven points.
For the third year running, the cost-of-living crisis and NHS waiting lists were the Scottish public's top concerns, with both chosen by 73 per cent of respondents.
The next biggest issue was jobs and economic growth, with 44 per cent saying this should be a government priority. In a major shift, concerns about defence and national security rose by 11 percentage points, to 31 per cent.
The number of Scots who cited immigration and border security grew by six points to 39 per cent, making it the sixth largest concern.
However, the number who mentioned climate change as a priority fell by eight points to 38 per cent, with 71 per cent saying they did not believe the SNP's target of making Scotland net zero by 2045 would be met.
Lesley Smillie, who leads Deloitte's public sector team in Scotland, said: "A little over a year out from the Holyrood election, this year's State of the State report finds a complex set of factors surrounding both the Scottish government and the public sector.
"The shift in public sentiment towards tax cuts reflects the real pressures that households and businesses across Scotland are facing."
The Scottish Government was approached for comment.