In this paper, we discuss the concept of a smart city based on information and communication technology (ICT), analyze the objectives of smart city development in Taiwan, and explain the supporting technologies thatmake such development possible. Subsequently, we propose a hierarchical structure framework of smart city systems with levels of complexity ranging from low to high and interconnections and interactive relationships in five dimensions: the Internet of Things (IoT), cloud computing, Big Data, Mobile Network, and smart business. We integrate each key resource of the core operation systems of cities to promote the innovative operation of cities and further optimize city development. We then propose a Big Data platform data flow framework that uses information from ubiquitous sensor networks and information equipment to analyze the Big Data application process of smart cities and determine the resulting advantages and challenges. Additionally, we analyze the current state of development of smart cities in Taiwan. Finally, we discuss a new philosophy of smart city development and provide a practical blueprint for the formation, operation, and development of the smart cities with the aim of creating a bright future for the smart cities of Taiwan.
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