Most Scots believe the income tax rate north of the border does not provide value for money, with 33% saying they would consider moving to other parts of the UK as a result.
New analysis from True North - carried out by Survation - shows that little more than a quarter of Scots (28%) reckon they're getting value for money across public services such as the NHS, policing and roads, compared with 57% who say they are not. 14% said they did not know.
Of those in the lowest band, earning £20,000 or less, 53% believe they get poor value for money.
Among people earning more than £28,850 - who pay a higher tax rate in Scotland compared to the rest of the UK - a third said they'd consider relocating to pay lower levels of income tax.
Business and health unions had already warned that tax changes could act as a deterrent for public services to attract workers to Scotland.
Sandy Begbie, chief executive of Scottish Financial Enterprise, told The Times: “The next generation of talent is crucial for the future of our industry and these findings suggest many Scots are increasingly looking beyond Scotland for job opportunities due to our tax environment.
"This is a highly mobile section of the population, and the threat of them leaving is a genuine cause for concern for our longer-term economic prospects."
He added: "We would like to see greater focus on making Scotland an attractive location for young professionals to live and work, given their vital role in driving growth and development in sectors like financial services".
A spokesman for Humza Yousaf said: "Our social contract delivers relief for households with the cost of living, while asking the top 5% of taxpayers to pay a bit more.
"As well as helping to fund the NHS and our other public services, there are other benefits which don’t exist elsewhere in the UK such as free university tuition, no prescription charges, free bus travel for younger and older people, as well as the most generous childcare package in the UK."