Demands are growing in Scotland for a “smaller state” with fewer public bodies and lower taxes, according to new research.

A survey has found the public less favourable towards pouring ever-increasing funds into public services and want to see state expenditure cut back.

The State of the State survey has noted a shift in public opinion towards raising taxes for funding services, with a growing view that free prescriptions and public transport are not only unaffordable but unnecessary.

The survey showed 34% want taxes and state expenditure to be reduced, an increase of 7 percentage points on the previous year. Only 19% indicated that levels of tax and spending were about right — unchanged on the previous poll and a setback for the SNP government which has argued that its “progressive” tax regime makes those with the broadest shoulders pay more.

Last year the Scottish government introduced a sixth income tax band of 45% for those earning between £75,000 and £124,140. Critics say this has made the system too complicated when Westminster has only three.

Anyone in Scotland earning a little over £30,000 pays more than if they lived in England. The difference is about £1,527 for someone on wages of £50,000 and £3,331 if earnings reach £100,000.

Higher taxes for those on higher earnings has been blamed for making it more difficult for firms to attract and retain top talent.

Deputy First Minister Kate Forbes has acknowledged that raising taxes is not compatible with growing the economy.

The State of State Survey, produced by Deloitte, now indicates public frustration that higher taxes are not leading to a discernible improvement in public services. It also comes at a time when local authorities are imposing significant increases in council tax.

Lesley Smillie, who heads the public sector team for Deloitte in Scotland, said: “The shift in public sentiment towards tax cuts reflects the real pressures that households and businesses across Scotland are facing.

“At a time of tight public finances and increasing demands on essential services, balancing the need for tax relief with sustainable investment in public services will be a key challenge for policymakers. It’s crucial that any fiscal decisions are made with a long-term perspective, ensuring both economic growth and the resilience of the public sector.”

Russell Findlay, the Scottish Conservative leader, has called for an Elon Musk-style appointment of a business leader to “sort out” the public sector.

Speaking at First Minister’s questions on Thursday he said “The Nationalist government had failed to deliver efficient and effective public services.”

He noted that David Hamilton, the information commissioner, recently criticised the “sheer volume” of public bodies Mr Hamilton and Stephen Boyle, the auditor general, had played “public authority bingo” by asking: “Have you heard of this one? Have you heard of that one?​”

Mr Findlay said: “The Auditor General and the Information Commissioner, the two most powerful civil servants tasked with keeping the state in check, are hitting a brick wall of SNP secrecy.

“It is truly farcical that public servants in charge of information and financial transparency can’t get the answers they and the public deserve.

“The size of the bloated SNP state is out of control and shrouded in secrecy. It’s costing taxpayers a fortune and reducing funding for the frontline.

“The SNP are failing to deliver efficient and effective public services – and this needs to change. John Swinney should bring in a credible business leader from outside his government to sort this out.

“The SNP have created too many talking shops that achieve nothing. They’ve published 800 plans and strategies which no-one reads.

“Nobody knows how many SNP state agencies there are – not even the Auditor General and the Information Commissioner.

“This year’s SNP budget will again hammer working Scots by raising taxes which they will then waste on more nonsense.

“It’s basic common sense that John Swinney should start saving taxpayers money by cutting quangos and funding the frontline instead.”

First Minister John Swinney said there were 131 public bodies, a fal from 199 when the SNP came to power in 2007.

He said his government took a “stringent approach to the management of public expenditure to ensure we are constantly challenging to maximise value”.