He was speaking after all four other parties in Scotland - the SNP, Labour, the Greens and Liberal Democrats - voted against a Scottish Conservative motion opposing any attempt to use new powers to hike taxes above rates seen elsewhere in the UK.
It comes ahead of tomorrow's budget when the SNP is set to impose higher tax rates in Scotland, as new powers flow to the Scottish Parliament.
The party has consistently warned that higher taxes in Scotland is not only unfair - but will also put Scottish employers at a competitive disadvantage.
Scottish Conservative shadow finance secretary Murdo Fraser said:
"Nobody can now have any doubt who is offering a strong opposition to the SNP.
"On the most important issue before this parliament, Labour, the Liberal Democrats and the Greens all lined up with the SNP to wave through higher taxes in Scotland.
"These parties form a Holyrood high-tax consensus that will only take Scotland backwards.
"Nobody can now have any doubt: it is only the Scottish Conservatives who are standing up for Scotland's workers against unfair and unnecessary tax rises.
"Our position is simple. Scottish taxpayers shouldn't have more cash taken out of their pay packets than people elsewhere in the UK.
"Not just because it is unfair, but also because it will put us at a competitive disadvantage.
"Higher taxes will be bad for our economy, bad for jobs, and will therefore reduce the sum of money available to the Scottish Government to pay for our NHS and education.
"The other parties simply don't get it.
"There is still time for the SNP to think again, and we will keep fighting against the cosy consensus in the Scottish Parliament on tax on behalf of workers across the country.
"We urge the SNP to have a rethink, and ensure Scotland can once again be the enterprise capital of the UK."