There is no system of collecting income tax within the Scottish government, it doesn't mean there aren't any people in Scotland paying income tax. As for Barnett, it would be completely redundant if Scotgov could keep all taxes raised in Scotland and could borrow (from BoE) and pay back at low interest rates, as was promised in 2014 via a federal system. However, that wouldn't suit the narrative that Scotland can only survive with handouts from England, the core unionist myth.
The Scottish Government currently spends a lot more than it earns taxes raised in Scotland. I suggest that you look at the latest set of GERS figures which explains everything but the pro independence supporters will not accept them because it does not suit their independence agenda.
We were never promised a federal system in Scotland in 2014.
Alex Salmond wanted a third question on the 2014 independence referendum ballot paper namely Devo Max which would have meant that Salmond would have taken all the credit when things went well but blamed Westminster when things went wrong.
David Cameron refused and people were given the choice ‘ Do you want Scotland to become an independent country. Yes or No.
An independent Scotland which was permitted to join the EU could no longer borrow from the Bank of England because EU member states cannot use the currency of a non EU member state.
A least a year before the September 2014 independence referendum the SNP controlled Scottish Government brought out a White Paper headed Scotland’s Future.
White papers normally state in it what law a Government intends to bring in if it is passed by a vote in Parliament.
My MSP Michael Russell even admitted to me in an email in 2015 that not everything the Scotland’s Future white paper would haves taken place if the Scottish electorate had voted in favour of Scotland becoming an independent country.
It was basically a’wish list’ and a bribe to try to persuade the Scottish electorate that everything would be wonderful in an independent Scotland.
This is the real world and not the SNP version of Brigadoon.
Nobody can borrow from The Bank Of England as it doesn't have any reserves. All they can do is ask The Bank Of England to extend them credit, that credit is secured against a promise by Wastemonster to cover it.
In a free and independent Scotland a similar situation would take place as that of The Bank Of England - SNP would no doubt call the bank something Gaelic against all our wishes - and the Scottish Government would cover the 'national bank' promises. This is what they now jokingly call the national debt, although in reality the money never existed.
If you believe in independence vote SNP. If you don't vote tactically and don't give your second vote to either the Greens or the SNP.