ANNAPOLIS, JAN. 31 -- Maryland Gov. William Donald Schaefer will unveil a state budget on Friday that is barely 1 percent higher than this year's, hoping that the meager increase will generate support for his $800 million tax-restructuring proposal, officials said.

The $11.6 billion budget plan to be delivered to the General Assembly calls for slashing at least 1,600 positions from the state work force and proposes a dramatic drop in spending for transportation projects, according to officials familiar with the spending blueprint. Overall state spending would be roughly $150 million higher than the current pared-down budget.

Even before the budget has arrived on legislators' desks, some fiscal analysts are accusing the governor of overestimating revenue by as much as $100 million for the budget year that begins July 1. If such projections pan out, there will be greater pressure to increase taxes to avoid further program cuts.

Not coincidentally, Lt. Gov. Melvin A. Steinberg confirmed two days before the budget's delivery date that Schaefer will officially ask the General Assembly to approve a massive tax package recommended by a commission headed by Montgomery County lawyer R. Robert Linowes.

The package would make the Maryland income tax more progressive, increase the sales tax from 5 percent to 5.5 percent, extend the sales tax to services and impose a 2 percent annual tax on the value of automobiles and boats. Separately, Schaefer has asked the legislature to apply the sales tax to gasoline, which already is taxed 18.5 cents per gallon, to support transportation programs.

Lawmakers said today they hope to avoid being squeezed between the budget and Schaefer's call for new taxes.

"We're not going to get caught in the clamor about the budget cuts or the impact of constituents who want services or employees who want jobs," said Del. Howard P. Rawlings (D-Baltimore), vice chairman of the House Appropriations Committee.

"We won't look to fix the budget for just this year, but look to the longer term," he added.

In the Senate, sentiment among leaders is running strongly against the Linowes tax package.

"Taxes are a possibility, but not Linowes," said Sen. Laurence Levitan (D-Montgomery), chairman of the Senate Budget and Taxation Committee. "You may see some loophole closings. It depends on whether we can't balance the budget."

Added Senate President Thomas V. Mike Miller Jr. (D-Prince George's), "We'll have to see what the governor's budget is."

Sources with access to the governor's budget said it would provide no pay raises for the more than 60,000 state workers and would cut transportation, agriculture and economic development programs.

Some increases would show up in health programs, education, welfare and prison programs.

Today, members of the Maryland Taxpayers Association challenged Schaefer and Linowes to debate the proposed tax increase they called an "$800 million slap in the face."

"This amounts to a declaration of war . . . . We will fight {the governor} tooth and nail," said Robert Schaeffer, president of the association and a chief proponent of property tax limitation measures in last fall's election.

Former U.N. ambassador and U.S. Senate candidate Alan Keyes, a Republican, accused the governor of practicing "corrupt and deceitful politics" for not saying during the campaign that he would seek higher taxes.