100 nm thick Ga doped ZnO (GZO) thin films were deposited with RF magnetron sputtering on polyethylene terephthalate (PET) and ZnO coated PET substrate and then the effect of the ZnO thickness on the optical and electrical properties of the GZO films was investigated. GZO single layer films had an optical transmittance of 83.7% in the visible wavelength region and a sheet resistance of $2.41{Omega}/{square}$, while the optical and electrical properties of the GZO/ZnO bi-layered films were influenced by the thickness of the ZnO buffer layer. GZO films with a 20 nm thick ZnO buffer layer showed a lower sheet resistance of $1.45{Omega}/{square}$ and an optical transmittance of 85.9%. As the thickness of ZnO buffer layer in GZO/ZnO bi-layered films increased, both the conductivity and optical transmittance in the visible wavelength region were increased. Based on the figure of merit (FOM), it can be concluded that the ZnO buffer layer effectively increases the optical and electrical performance of GZO films as a transparent and conducting electrode without intentional substrate heating or a post deposition annealing process.