The debate saw Labour and the Lib Dems pledge to increase taxes for the lowest paid with no evidence of how they will protect people on low incomes.
At the same time the Tories committed to tax cuts for the rich on the back of cuts to spending on the disabled.
SNP Campaign Director John Swinney said
"After tonight's debate voters across Scotland know that it is only the SNP who can be trusted to use tax powers wisely not recklessly.
"Labour would tax some of the lowest paid in our society whilst the Tories would cut tax for the richest on the backs of the disabled and some of the poorest in our society.
"On tax, on welfare and on public spending this debate showed that it is only by using both votes SNP and supporting Nicola Sturgeon for First Minister that Scotland can keep moving forward.”