SCOTTISH firms could look forward to a series of tax breaks to help them invest and recruit new staff after independence, ministers will claim this week.

The claims will come as ministers launch a report on the "economic levers" which they say would be available to boost the economy in the event of a Yes vote.

The report is the last in a series of warm-up documents ahead of the 500-page White Paper on independence being published on November 26.

Written by Scottish Government civil servants, it claims the UK's one-size-fits-all tax system is not working when it comes to incentivising start-ups and business growth.

"Independence would provide the government of an independent Scotland with significantly enhanced powers to boost the competitiveness of its business base and rebalance the structure and composition of the economy," it says.

Options include a "distinct approach" on helping small and medium-sized businesses with capital allowances and corporation tax deals, a simpler tax compliance regime, national insurance reliefs to support employment and recruit staff, and new allowances for business taxes.

Finance Secretary John Swinney said: "This report will provide a detailed analysis of Scotland's economic position and the range of economic policies that any future government of an independent Scotland could use to create a stronger and more prosperous Scotland.

"There can be no doubt that while Scotland is performing well within our limited powers we are lagging behind other comparable countries on key measures including productivity and labour market outcomes.

"Closing this gap would mean more jobs, higher income levels and an opportunity to tackle inequality in our society. We want to create the most supportive business environment we can to help create long-term, secure growth with greater job opportunities and more prosperous businesses."

Alex Salmond will unveil the report alongside Swinney in Dundee on Tuesday.

A UK government spokesman said: "The Scottish Government claims to want to cut business tax but fails to explain how their proposals would be funded. They cannot keep dodging basic questions about the economics of independence."

A Better Together spokesman added: "If the Nationalists are going to start offering White Paper wish lists, they must say what taxes they would put up or what services or benefits they would cut in order to pay for it."

The First Minister and his full cabinet are to take part in a question-and-answer session on the White Paper, it was announced yesterday.

Hundreds of people from businesses, unions, the third sector and civil society will be invited to the gathering in Edinburgh on December 10. Ministers will be quizzed on the detail of the document, and the event broadcast.

Salmond said: "We have a responsibility to provide as much information as possible to the people who will cast their vote in the referendum, allowing them to make an informed choice about the future of their country."