Plans for Scotland to be able to set its own income tax in the event of a vote against independence are being put forward by the Scottish Conservatives.
Party leader Ruth Davidson said changes were needed to reform Scotland's "pocket-money parliament".
The plans, thought to have the backing of PM David Cameron, would be offered at the 2015 UK election, after a "No" vote in the independence referendum.
The SNP said the Tories "cannot be trusted to deliver anything".
Ms Davidson, who is announcing the results of a devolution commission chaired by chaired by Lord Strathclyde, said Holyrood - which is currently funded by a Treasury block grant - must be accountable for raising the money it spends.
The commission is expected to outline plans to devolve income tax entirely to Scotland - off-set by a cut in the grant - meaning the Scottish Parliament would be responsible for 40% of the money it spends.
"Ruth Davidson has been on something of a devolution journey of late.
"Launching her successful Tory leadership campaign back in 2011, she described proposals for new Holyrood financial powers beyond the recent Scotland Act as 'a line in the sand', and strongly opposed calls for full fiscal autonomy.
"But in March last year - no doubt spurred on by the approaching independence referendum - she gave her backing to more financial powers for the Scottish Parliament.
"Given the Conservatives weren't exactly crazy over the idea of Scottish devolution in the first place, the move was a significant shift in Tory thinking over increased devolved powers.
"That thinking will be laid out in the conclusions of the Strathclyde Commission, providing a chance for the party to - as Ms Davidson has put it - turn over a new page."
Other taxes like VAT would stay in Westminster hands, the commission is expected to say.
Ms Davidson said: "Every year billions of pounds of taxpayers' money is allocated by MSPs to spend in Scotland.
"Yet MSPs are responsible for raising only a fraction of that money. Holyrood is, in effect, a giant spending machine."
She added: "My belief is that this system must end. Central to our plans is a commitment to give Holyrood more responsibility.
"We cannot continue with a pocket-money parliament which gets its allowance from Westminster and then spends it as it pleases. We must move to a new system that brings real accountability to Scotland's politics.
"In short, the buck must end at Holyrood."
The Conservative plans would go further than those set out by Labour, and would allow the Tories to argue for Holyrood to cut spending and tax.
The Liberal Democrats want to devolve taxes on income, capital gains and inheritance - but, ahead of the 18 September referendum, the SNP said the only credible and workable option was independence.
'Fairer society'
SNP MSP Annabelle Ewing, said: "The only way to get the powers Scotland needs to build a fairer society and stronger economy is to vote 'Yes' in September.
"There isn't a 'more devolved powers' option on the ballot paper - the Tories point-blank refused to include one - which is why Scotland needs to vote 'Yes' to move forward."
Labour published its plans for enhancing devolution in March, which included devolution of three quarters of the 20p tax rate and control over housing benefit and more powers for Scotland's islands.
The Liberal Democrats have proposed that Holyrood should raise 50% of the money it spends and have control over income, capital gains and inheritance tax.
Scotland is due to get some limited powers over income tax in 2016 as a result of the Scotland Act.
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