There was a mixed reaction to Humza Yousaf's new programme for government speech yesterday at the Scottish Parliament.
Several announcements by the First Minister were welcomed by the business community, but he also stoked fears of more Income Tax rises soon to help balance the books.
Key commitments from the First Minister included setting up a new small business unit to ensure the interests of small firms are always considered.
Another is establishing a sector deal with the onshore wind industry to help maximise the benefits of the sector for Scotland's economy and communities - underpinned by an ambition to speed up the consenting process.
But Mr Yousaf has raised concerns that more Income Tax hikes are on the way for Scotland's middle classes - ordering Shona Robison, the deputy first minister and finance secretary, to "further progress delivery of the most progressive tax system in the UK".
The programme also promised to continue to draw up proposals to hike council tax for households in the top four bands, and to take "initial steps" on allowing local authorities to double the levy for second homes.
Four-day working week
The first minister also pledged to start the four-day working week public-sector pilot by the end of this calendar year.
Mr Yusaf said his plans were "unashamedly anti-poverty and pro-growth", but opposition leaders said it failed to address the major challenges Scotland faces.
Russell Borthwick, chief executive of Aberdeen & Grampian Chamber of Commerce, commented: "There is much to like in this programme, particularly commitments to resetting the relationship with business, cutting red tape where possible and accelerating the consenting process for wind projects.
"We welcome the first minister's attempts to attract more companies to Scotland and his ambition to reduce Corporation Tax - something we'd like to see apply to all businesses.
"In light of his acceptance today that the tax burden on business is too high, we would remind the first minister that there are levers he can pull now, within existing powers, such as cutting business rates.
"The businesses we represent look forward to seeing a refreshed and improved energy strategy brought forward promptly by the Scottish Government - one that, rightly, sets out how we accelerate our transition to net zero, but one which values the expertise built up over many decades in oil and gas and doesn't deter investment in the here and now.
Hostile environment
"The first minister will fail to secure Scotland's place as a world-leading destination for offshore wind if we make Scotland a hostile environment for investment in energy, including oil and gas."
David Whitehouse, chief executive of trade body Offshore Energies UK, said it was great to see clear intentions for energy expansion in the Scottish Government's new programme for government.
But he added that this positive sentiment must include support for Scotland's oil and gas sector.
The CEO went on: "As we build a sustainable energy future, there is no simple choice between oil & gas and renewables. By the mid-2030s, oil and gas will still provide for 50% of our energy needs, so the reality is that to keep the lights on and grow our economy, we need both.
"The companies investing in low carbon technologies require the cashflow from a stable and predictable oil and gas business to fund these opportunities."
Scottish Conservative leader Douglas Ross described Mr Yousaf's plan as "tinkering around the edges" of public-service challenges.
Extreme green policies
"Consultations and trials rather than promises and delivery," he said. "Extreme green policies that will devastate our economy and rural communities and of course, very predictably, an overwhelming focus on the SNP's obsession with independence."
Labour chief Anas Sarwar welcomed some of the proposals.However, he said the programme for government failed to address the "twin crises" of the cost of living and issues with the NHS.
And Scottish Liberal Democrat leader Alex Cole-Hamilton warned the policy agenda would not be sufficient to address issues with Scotland's public services, which he said were at "breaking point".