Sinn Féin leader Gerry Adams has said he does not think he will be Taoiseach next year but he believes his party will be in government on both sides of the border.
He said: "I don’t think I am going to be Taoiseach next year. It's up to the people."
Speaking on RTÉ's The Week in Politics, Mr Adams said if Sinn Féin goes into government, the party will introduce a wealth tax for those earning over €100,000.
However, he said that people who earn between €30,000 and €70,000 will have no hike in their charges.
He said that "we are an alternative to what is happening at the moment. It is not the case that Sinn Féin cannot be trusted," he said.
"We are in government in the North and in the North-South ministerial council."
Mr Adams said it is up to them to persuade people that "we are a party that can be trusted".
He said that Sinn Féin is a fair tax party and that it will introduce a wealth tax of "7 cents in the euro on earnings over €100,000".
The Louth TD said he will scrap water and property charges if Sinn Féin gets into government.
He said that 191 people caused the banks crash and the people who are paying for it now are the people who did not cause the problem.
Mr Adams said: "We are not Syriza and this is not Greece. There is a better way of sorting out our problems."
He said that Sinn Féin would take a stand and pick its fights in order to get a better deal on Ireland's bank debt.
Minister of State Simon Harris said that Mr Adams still cannot say how he is going to fund Sinn Féin policies.
Fianna Fáil TD Seán Ó Fearghaíl said Sinn Féin is a divisive party that sets neighbour against neighbour.