The public is struggling to make sense of Holyrood's new tax powers, an expert has claimed following the results of a survey.

The research, commissioned by the Chartered Institute of Taxation (CIOT), found three out of five people (60%) find the relationship between Scottish and UK-wide taxes difficult to understand.

The poll also revealed 84% want more information about how the charges are set.

Two-thirds of people are unaware that both Holyrood and Westminster are responsible for income tax - with MSPs in Edinburgh responsible for setting tax rates and bands, while tax reliefs and the personal allowance are still controlled in London.

In addition, more than a third of people are not aware at all of Scottish taxpayer status ­- which was created after the partial devolution of income tax - while 16% said they are aware of it but do "not know anything about it".

Meanwhile, 57% are unaware the Land and Buildings Transaction Tax (LBTT) is set by the Scottish Parliament.

The poll, carried out by Mark Diffley Consulting and Research, was released as the Scottish Taxes Policy Forum called for a number of changes in the tax policy process.

The forum, which is a collaboration between CIOT and the Institute of Chartered Accountants of Scotland (ICAS), is campaigning for a permanent tax committee at the Scottish Parliament in a bid to increase scrutiny.

Forum chair Jim Robertson said: "The findings of this poll provide further evidence that the public is struggling to make sense of the tax powers that have been devolved to Holyrood and the changing nature of Scotland's tax landscape."

The forum has put forward a number of steps that Holyrood and Westminster can take to improve awareness and understanding of tax devolution.

It includes earlier - and better - consultation with all stakeholders and improving the visibility of the tax policy process in the Scottish Parliament.

It also recommends that ministers bring forward a Scottish Finance Bill every year, to deal with issues involving taxation which require legislation.

Mr Robertson added: "Scotland's devolved tax journey has only recently begun, but we hope that politicians and policy makers will take our report and the results of our polling and use these as the basis for a more informed debate about Scotland's changing tax landscape."