As a service industry, tourism has numerous tangible and intangible elements. Major tangible elements include transportation, accommodation, and other components of a hospitality industry. Major intangible elements relate to the purpose or motivation for becoming a tourist, such as rest, relaxation, the opportunity to meet new people and experience other cultures, or simply to do something different and have an adventure.

Tourism is vital for many countries, due to the income generated by the consumption of goods and services by tourists, the taxes levied on businesses in the tourism industry, and the opportunity for employment and economic advancement by working in the industry. For these reasons NGOs and government agencies may sometimes promote a specific region as a tourist destination, and support the development of a tourism industry in that area. The contemporary phenomenon of mass tourism may sometimes result in overdevelopment, however alternative forms of tourism such as ecotourism seek to avoid such outcomes by pursuing tourism in a sustainable way. The terms tourism and travel are sometimes used interchangeably. In this context travel has a similar definition to tourism, but implies a more purposeful journey. The terms tourism and tourist are sometimes used pejoratively to imply a shallow interest in the cultures or locations visited by tourists.