Only 7 per cent believe small businesses will do well out of the 2008 Budget, with most believing firms will be further targeted by the government to boost tax revenue.
Almost half believe that when it comes to small businesses, any form of governmental address will have a negative impact.
However while the focus might have shifted towards Wednesday's potential fiscal changes, over a third of small business owners are still in the dark about those implemented in last March's Budget - especially the climbing rate of tax for small companies which will not reach its peak until 2009.
At last year's Budget, the Chancellor increased the small companies' rate from 19% to 20% from 1 April 2007, with further increases to 21% in 2008 and to 22% in 2009.
The overwhelming majority feels that the government needs to do more to help support small businesses.
Ivan Matviak, head of Bank of Scotland Business Banking reflected: "Having been on the receiving end of last year's incremental tax increases, it's not surprising to see that small businesses feel particularly hard done by when it comes to the tax regime.
"If small businesses are to remain the lifeblood of a growing economy, then it's up to the Government to deliver some good news and provide a boost to Britain's small business owners."
