The causes are believed to be, perhaps unsurprisingly, the rise in online shopping, and the rise in home entertainment and leisure.
So far in 2018, while 58 new stores have opened, 107 have closed their doors.
Aberdeen is believed to have suffered the most, when compared to other Scottish towns and cities.
Ayr and Leith were the only areas which saw an improvement.
Research by PwC indicates that there is a shift from high street shopping, to retail parks. 67 closures have occurred on the high street, 40 in shopping centres, but leisure park stores have been spared closure.
High street fashion stores appear to be the worst affected by consumers switching to buying online, according to the research.
Mark Addley from PWC said "Our analysis reveals a retail map which is continuing to change beyond recognition from a generation ago.
"The convenience of online shopping is making its mark on the high street, and we expect this will lead to retailers having to re-evaluate the purpose of their bricks and mortar operations.
"The number of high-profile retail casualties in 2018 has made headline news while the volume of distressed businesses this year led to a spike in company voluntary arrangements.
"While these measures can help alleviate short term distress they are not a viable long-term solution unless there is a fundamental change to the business model.
"The intensity of the current retail climate which is being felt across Scotland’s towns an cities highlights that restructuring and new investment are required, but so are new ways of thinking."