The Scottish Government's tax plans for independence contain "very little detail" for voters, according to a 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, concluding: "The only thing you know about any forecast is that it is likely to be wrong."

The report shows Scots face the equivalent of a £500 cut in tax revenue per person due to falling offshore tax receipts by 2016-17 - the first full year of independence, according to the SNP's timetable.

By the same time, the whole of the UK would be facing a drop of £42 per person, the report calculates.

The study looks at the implications on changes for cross-border business, suggesting major restructuring after a "yes" vote on September 18.

"A flurry of corporate restructuring activity might then be expected after any 'yes' vote, but in reality nothing can be implemented until the principles of any new Scottish system and its operations are agreed with HMRC and Revenue Scotland's administrative systems put in place," the report states.

"Given Revenue Scotland won't even be established as a separate tax authority until January 1 2015 at the earliest, the flurry might turn into a whiteout for a time at least."

There are also implications for tax collection staff, whether through devolution or independence.

HMRC employs about 8,000 staff in Scotland - 13% of the UK total - but the new Revenue Scotland body would be unlikely to go anywhere near that level, according to Icas.

To estimate the one-off cost of tax overhaul, the report highlights New Zealand, where less complicated changes are costing about £750 million.

"The cost for an independent Scotland could be significantly greater, especially considering the scale and the complexity of the legacy systems which might be inherited from the UK. What it is really going to be and how it is to be paid for is a question that still needs to be answered," the report notes.

The report compares personal finance between Scotland and the UK as a whole.

The richest people are in the south-east of England, meaning an independent Scotland would have a smaller base if the Government wanted to tax the most wealthy in order to support the poorest.

About 13,000 Scots paid tax at the top rate of 50% in 2011-12.

"To give some context, they would fit in one end of Murrayfield stadium, or could just about squeeze into The Hydro in Glasgow. What is the scope for substantial additional tax revenue from that small number?" the paper asks.

Elspeth Orcharton, Icas director of taxation, said: "Tax is seen as too complex and the political debate too shouty to allow these important aspects to be well understood by many.

"In response to questions asked of us, Icas sets out the facts and context for the debate on Scotland's future."

Finance Secretary John Swinney said the report fails 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.

"The Fiscal Commission Working Group and Institute for Fiscal Studies have both recognised the potential for Scotland to design a simpler and more efficient tax system following independence which could both save money and increase the amount of revenue collected by £250 million.

"Independence will guarantee for the first time that decisions about taxes apply to an independent Scotland, and at what level, will only be taken with the approval of a Parliament elected by people in Scotland."

A UK Treasury spokesman said: "This report highlights the hidden charges that would come with setting up a tax and benefits system if Scotland voted to leave the UK.

"It also confirms what we have been saying for some time: that the Scottish Government should update its over-optimistic forecasts for oil and gas revenues so they are more in line with independent forecasts and the private forecasts of John Swinney's leaked memo.

"Of course, Scotland is already part of a strong and stable tax and benefits system as part of the UK and there is no need to change this."

Labour finance spokesman Iain Gray said: "The consensus among the experts is that independence will cost Scotland dearly.

"There will be a higher deficit, steeper borrowing costs, massive set-up and administrative costs for tax and pension systems and extracting oil and gas from the North Sea won't generate revenues anywhere near the SNP's predictions.

"People need answers and it's time for the SNP to come clean on how much they expect Scots to pay.

"Icas highlight the fact that we have no idea what the transition costs will be and they question the SNP's claims on how long it will take.

"I find it unlikely that the SNP will reveal these costs because that would destroy their claims that Scots will be better-off under independence when the reality is, and evidence from elsewhere proves, that creating a new country will likely mean more taxes.

"We have now been waiting almost two months for their updated estimates of oil revenues. Either they don't know the figures they are basing independence on or they are scared to show us them."