世界各地的政府近十年來積極地引入和促進市政服務的數位化以及發展智慧城市，以實現可持續發展的目標。近年台灣政府亦朝著數位化轉型邁進，旨在建設智慧政府，務求為市民提供方便且有效率的體驗，進一步滿足市民需要。如今，由於互聯網滲透及人們高度依賴智能手機，它為推廣數位化市政服務提供了更大的機會。服務數位化是趨勢，同時亦是一種創新，創新意味著行為改變，但是一些民眾對數位化市政服務具有創新排斥。
這項研究目的是在了解台灣市政服務數位化的現狀和局限性的基礎上，探討台灣市民拒絕使用數位市政服務的原因及其影響因素。本研究以探索性研究作為第一階段研究，旨在探討台灣現時市政服務數位化狀況及影響台灣民眾態度的因素，並作為下一階段之研究基礎。第二階段的研究為驗證性研究，共回收259份有效問卷。研究結果顯示大部份台灣民眾對數位市政服務的認知及使用經驗較為缺乏，但持正面態度。另外感知有用性對台灣民眾而言為最顯著的影響因素，同時影響他們使用數位市政服務的態度和行為意圖。本研究結果的貢獻對於台灣民眾對數位化市政服務的認知及態度作更深入了解，並針對行銷漏斗的認知階段及發展市政服務整合系統提出策略，有助日後推動及發展市政服務數位化。

The governments around the world are actively promoting digitalization of public services and smart city development in the recent decade, to achieve the goal of sustainability. Taiwan’s government has also taken a progressive step on digital transformation and aims to build a smart government, to provide convenient and efficient experience to citizens, hoping to satisfy their needs. As well as frequent using of smartphones and internet penetration of people nowadays, it revealed a great opportunity to digitalize public services. Thus, services digitalization is a trend and kind of innovation which means behaviour-changing, however, some of the citizens may have innovation rejection on using digital public services.
The aim of this research is to explore the reasons why some citizens’ refusal to use digital public services in Taiwan, as well as the affecting factors, drawing on the understanding of current situations and limitations on promoting public services digitalization in Taiwan. This research adopted exploratory research and then confirmatory research method consequently. the exploratory phase investigated the current public service digitalization in Taiwan and literature review of the factors affecting citizens’ attitude. Drawing on the insight from these explorations, then we conducted a 259 valid questionnaires survey for confirmatory research. The research results show that most people in Taiwan lack knowledge and experience in using digital public services, but they hold a positive attitude on public service digitalization. In addition, it found that perceived usefulness is the most significant factor affecting both attitudes and behavioural intentions of citizens in using digital public services. The implications of findings contribute a deeper understanding on citizens’ cognition and attitudes towards digital public services, and to propose strategies for the awareness stage of the marketing funnel and the public service integration, which will help advance the digitalization of public services in the future.

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