The Scottish Government's tax plans for independence contain "very little detail" for voters, according to a critical report by experts.
The one-off costs of change have not been fully explored, the White Paper on independence is "silent" on public health taxes and there is a gap in the level for oil and gas revenue, the Institute of Chartered Accountants of Scotland (Icas) says.
"The White Paper gave very little detail on tax, beyond the usual manifesto pre-election assertions on topics indistinguishable from those that might and do appear at Westminster, and as the White Paper points out, also matters wholly for the Scottish Government after the next Holyrood elections," the report states.
"It only discussed in any detail corporation tax, which raises only about 9% of the total UK tax, so effectively ignored where the greatest components of our individual tax burdens would come from."
Icas also compares more optimistic Scottish Government predictions for revenue with those from the UK Government and other bodies.
It concludes: "The only thing you know about any forecast is that it is likely to be wrong."
Finance Secretary John Swinney said the report failed to take into account the long-term opportunities.
"The UK has one of the most complex tax systems in the world and one of the most expensive systems in Europe," he said.
"Under devolution we are already establishing a tax system in Scotland that will be less expensive and more effective than the UK system."
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