Currently 32.4% of taxation collected in Scotland is in the form of taxes under the control of the Scottish parliament and 67.6% of all taxation collected in Scotland is reserved to the UK Parliament.
[1] Until the 17th century, taxation was regarded as 'an extraordinary source of revenue that was levied for a specific purpose such as the defence of the realm'.
Most taxation powers in Scotland following the creation of the parliament remained a reserved matter for Westminster.
Following the Calman Commission, the Scotland Act 2012 transferred powers over Stamp duty Land Tax, and Landfill Tax (both since replaced by Land and Buildings Transaction Tax and Scottish Landfill Tax, respectively) and reduced rates of Income tax in Scotland by 10 pence in the pound at all bands, reducing the Barnett formula by the equivalent sum, and requiring the Scottish parliament to set a Scottish Income tax rate to replace the lost revenue but with the ability to set it higher or lower than 10 pence in the pound if it wished.
Following promises made during the Scottish independence referendum that led to the Smith Commission, the Scotland Act 2016 added powers over Air Passenger Duty and full control over Income tax on non savings and non dividend income (excluding the personal allowance which is still set by the UK parliament.)