The Korea Local Administration Review

The aim of this study is to identify the factors that affect the intention to raise taxes for smart city policies. For this purpose, a hierarchical linear model was used to analyze the analysis data that survey data and local government data.
The analysis results are as follows. First, usefulness and public performance at the policy level, trust in local governments and trust in local public officials at the government level have a statistically significant effect on the intention to increase taxes in a positive (+) direction at the confidence level of 99%. Second, as a result of analyzing the factors that affect the intention to increase taxes by classifying citizens with low policy experiences and citizens with high levels of policy experience, the influencing factors for both groups were found to be the same. Third, the interaction term between trust in local government and income level showed a statistically significant effect in the positive (+) direction at the confidence level of 90%.
These results confirm that in order to increase citizens' willingness to increase taxes on smart city policies, efforts to improve aspects such as usefulness, experience, and publicity of policies are necessary, but increasing trust in local governments or local public officials is also an important factor. In addition, the citizen's income level has the effect of amplifying the influence of predictors at the policy level and local government level on the intention to increase taxes. Therefore, it can be seen that trying to improve trust in local governments for the middle or high-income class is an important communication strategy in implementing smart city policies in the future.