Tourism is a very complex economic system composed of a multitude of different economic sectors and activities in all areas of national economy. This paper deals with the notion, essence and importance of tourism, at both macro and micro level. The basic purpose of this final specialist work is to explain the dynamic nature of tourism, its complexity and multidimensionality, and its impact on moderate tourism development, which would also be beneficial to the interests of guests and hosts. This is why this paper describes the main tendencies in tourism with an emphasis on the condition and possibilities of tourism development in the city of Virovitica and its contribution to the development of the city of Virovitica itself. Existing city statistics, however, can not see the full economic importance and the impact of tourism, which is reflected above all in the city's overall profit and employment growth, as the institutions so far have not dealt with detailed analysis at the level of the city itself. The County of Virovitica-Podravina contributes only 0.01% to the BDV, which is realized in the tourism of continental Croatia in the G, H and I sectors, or 0.006% of the Republic of Croatia. This percentage is negligible at both levels. It is somewhat higher, or more precisely, 0.99%, when the contribution of these activities is observed in total revenues generated by all activities in the County of Virovitica-Podravina. However, it is also very small in this respect. In order to build a recognizable city identity, investment in tourism is necessary, without which the valorisation of the tourist potential of the city is impossible. Consumer behaviour has changed a lot, and the "value for money" trend is particularly present in tourism. Today's tourists are increasingly buying tourism products and services of higher quality and choosing a tourist destination depending on whether they meet their needs and whether they can offer them a unique and unforgettable experience in line with their expectations. To make the destination recognizable by tourists, it is necessary to transform all available resources into tourist attractions and incorporate them into a tourist offer, thus creating unique cultural-tourist products that will attract visitors and encourage them to return to the destination.