Scottish Budget 2025 to 2026: Public Attitudes to Tax

Introduction

In advance of the Scottish Budget, the Scottish Government conducts annual research on public attitudes to tax. This research also includes information on where people find information on tax and their knowledge of the tax system.

The Scottish Government is committed to being an open government and transparent with its data in relation to fiscal policy. As such, the information which has been collected is being published alongside the Scottish Budget.

The Scottish Government also undertakes a programme of engagement with stakeholders that explores their views about the operation of tax policy and taxation. This year, a focus for engagement was the Tax Strategy. More information about the engagement that was undertaken to develop the Tax Strategy can be found here.