Since the Scottish Parliament took over control of an element of income tax the Finance Secretary now has responsibility for raising income as well as spending it.
Derek Mackay will set his third budget since taking over from John Swinney in 2016.
It means he now faces decisions on tax as well as spending.
He will be able to change or leave the personal allowance thresholds and is under pressure from the Tories to increase the higher rate threshold in line with England which is effectively a tax cut for higher earners.
The SNP has resisted the increase stating it is not the time to give tax cuts to the better off.
There are four rates of income tax in Scotland:
Starter rate of 19% on £11,850 to £13,850
Basic rate of 21% on £13,851 to £24,000
Intermediate rate 24% on £24,001 to £43,430
Higher rate 41% on £43,431 to £150,000
Mr Mackay could change the rates or the thresholds which would see some people pay more tax and others pay less.
The Finance Secretary also has the responsibility for deciding how much is spent on each of the departments the Scottish Government has responsibility for.
He will decide how much is paid to Scottish Councils in the local government settlement but individual councils are not expecting to find out their own allocations today.
He will set the budget for among others health and education, Justice and culture.
Mr Mackay will deliver his draft budget today at 3.15 PM in the Scottish Parliament.
MSP will then scrutinise the draft Finance Bill in committees and then in a final vote early next year in Holyrood.
Because the SNP is a minority government it needs the backing of at least one more party to pass the budget.
Discussions and negotiations will take place in the coming weeks with leaders and finance spokesmen and women with other parties.
Each has their own demands and concessions they will seek in order to give support.
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