The Scottish and UK governments have launched leaflets outlining their respective claims on the same day.
The Scottish Government says small businesses would see a more efficient tax regime with reduced paperwork but the UK Government say independence would lead to cross-border trade barriers and a loss of the pound.
The SNP administration says Scottish corporation tax will be up to three per cent lower than the UK but the Conservative-Liberal Democrat UK coalition says independence will lead to higher bills.
The battle for Scotland's future centred on Paisley, Renfrewshire, where Scotland's Deputy First Minister Nicola Sturgeon and former Westminster international development secretary Hilary Benn set out their stalls.
Mr Benn, a Yorkshire MP whose grandmother was born in Paisley, said Scottish independence "would feel like losing part of who I am".
But Ms Sturgeon was backed by a Paisley cafe owner who said the opportunities of independence are "endless".
Ms Sturgeon said: "Under this Scottish Government, small businesses benefit from the most comprehensive package of rates relief on offer anywhere in the UK.
"With independence, we could do even more."
Gary McCaw, joint-owner of Saporito cafe in Paisley, said: "The opportunities are endless with independence."
Launching the UK Government leaflet, Scottish Secretary Alistair Carmichael said: "Our new leaflet highlights the five main benefits for Scotland of remaining part of the UK.
"We hold on to the pound. We keep bills lower as part of a larger UK.
"Public spending per person is ten per cent higher in Scotland than the UK average.
"Two-thirds of our trade is with the rest of the UK because we have no international border and that creates Scottish jobs."