Official statistics outlining Scotland’s public finances will be published on Wednesday.
The Government Expenditure and Revenue Scotland (Gers) report estimates the level of public revenue raised in Scotland and the level of public spending under the current constitutional arrangements.
The report also highlights North Sea oil revenues.
It is produced by Scottish Government statisticians, independently of ministers.
Last year’s figures showed an improvement in Scotland’s public finances, with an increase in revenue and a reduction in the deficit.
The statistics have regularly been debated in the context of Scottish independence.
Ahead of its publication this year, Scottish Greens co-leader and finance spokesman Patrick Harvie said the figures would not give an accurate portrayal of what an independent Scotland would look like.
He said: “While the discussion around these figures usually focuses on whether Scotland has a notional deficit or not, what Gers has consistently shown us is that Scotland’s definition of success still lives or dies by profits from the oil industry – a volatile and dwindling resource, the pursuit of which is damaging our way of life.
“Given most of the powers and revenue from fossil fuels is still held by Westminster, Gers is not an accurate portrayal of what an independent Scotland would look like, certainly not the kind of progressive European country the Scottish Greens are campaigning for.
“Nevertheless, the climate emergency will not wait for independence and there is much the Scottish Government could do now to stimulate the Scottish economy, create new jobs and transition from fossil fuels.”
Pamela Nash, chief executive of Scotland in Union, disagreed with Mr Harvie’s assertion.
“These official SNP Government figures will give an accurate picture of an independent Scotland on day one,” she said.
“The SNP must accept the economic reality of leaving the UK.
“The UK is a country where resources are pooled and shared, ensuring that tax shortfalls in Scotland or other parts of the UK do not amount to sudden spending cuts to hospitals and schools.
“That is the UK dividend for every family which the SNP wants to take away.
“It’s time for the SNP to come clean with the people of Scotland and acknowledge we are stronger as part of the UK.”
Scottish Liberal Democrat leader Willie Rennie highlighted the importance of investment in education and training.
“The Scottish economy has bounced along the bottom for too long,” he said.
“While it’s true that Brexit has played a part in dragging down investment, the Scottish Government need to be honest about their own failings, too.
“What Scotland needs is serious investment in education and training to boost productivity and ensure that everyone can achieve their potential.
“This is the best way to build a highly skilled, high wage economy.”
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