Just 4% believe Brown's address on Tuesday will lead to greater consultation, while only 25% think it will probably allow a genuine discussion of the chancellor's proposals.

These are the findings of The Big Question, a weekly survey of 200 finance directors commissioned by Accountancy Age and Reed Accountancy Personnel.

The findings come despite Brown's pledge to use his pre-spring Budget report to encourage debate on his tax proposals.

George Sutherland, FD at Edinburgh University, said: 'So far, this government has shown no serious intention to consult - it prefers to shoot from the hip. Look at the shambles over student fees. The universities were not consulted.'

Gary Brookes of Adullam Housing Association added: 'There are too many competing interests. Being realistic, the government will have to make some hard decisions. 'The consultation is intended as a gesture of goodwill but, in fact, it will just be tokenism.'

Even those who believed that Tuesday would lead to effective consultation were unsure of its worth.

Jim Monteith of Dudley Jenkins Group said: 'It will create more opportunity for companies to air views on the proposals. How effective that feedback is remains to be seen.'

Tony Walford of Lorica Group added: 'Following the issues that have arisen as a result of the government's ACT tax-credit withdrawal, I would like to think that consultation will be allowed, as it needs to learn by the reaction to its proposals.'