Ruth Davidson has vowed to "protect" families and businesses from higher taxes on the day the Scottish rate of income tax comes into effect.
The Scottish Conservative leader said her party would ensure income tax was no higher in Scotland than in the rest of the UK.
Workers will see no change in their pay packet when the new Scottish rate of income tax kicks in on Wednesday as the SNP have opted to maintain the rate at current levels.
With more powers over income-tax rates and bands coming to Holyrood from next year, Labour has called for the top rate, paid by those earning over £150,000, to be increased to 50p and for the basic rate of income tax to be raised by 1p, a policy also supported by the Liberal Democrats.
SNP leader and First Minister Nicola Sturgeon has backed a 50p top rate of income tax in principle but will not implement it immediately, warning it could leave Scotland £30 million worse off as higher earners seek to avoid paying.
The SNP will also not implement Chancellor George Osborne's plan to raise the level at which people pay the 40p rate of tax from £43,000 to £45,000.
On a visit to Ballater in Aberdeenshire, where she visited businesses recovering from severe flooding, Ms Davidson said: "This is a significant day for Scotland - from now on, the taxes we pay on our salaries start going directly to the Scottish Government.
"From next year, all income tax will flow direct to Holyrood. It means we need a grown-up debate about how we use these powers to protect family incomes, support jobs and grow the Scottish economy.
"We believe it is vital we do not have higher income taxes here in Scotland than elsewhere in the UK - not just because it is unfair but also because it would be bad for the Scottish economy and for Scottish jobs."
Ms Davidson also said any increases in council tax would be capped and families in Band E and F homes would be spared any rise while business rates paid by individual firms would be frozen.
She added: "While we agree the council-tax freeze must now end, we still believe homeowners need protection, so we won't pass on extra rises to people in medium-sized properties, as is being proposed by our opponents.
"We need to help job creators too. Local Scottish firms have been milked for cash by the SNP with ever higher business rates.
"We believe rates now need to be frozen for individual firms. That might help employers hire a new member of staff or take on an apprentice.
"Taken together, this is the right approach."
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