Tourism is surely an exceptionally important segment of Croatian economy, which is confirmed by the fact that it is contributing more than 19% to Croatian GDP. The prevailing current subject of touristic demand, but also of supply, is based on a ‘marine component’ – the Adriatic Sea and the coastal resources. However, an increase in selective forms of tourism in the Republic of Croatia has recently become evident as well as the development of destination tourism which strengthens the importance of the continental Croatia. The research subject of this paper are factors and elements of tourism, the complexity level of the tourism product and the international competitiveness of Croatian tourism. By analyzing the economic impacts of tourism on Croatian economy, the importance of tourism will be determined through its impact on GDP and employment. Furthermore, the regional dimension of the economic impacts of tourism will be analysed as well as a link to the general regional economic development of Croatian counties, taking into account the time dimension of the research (historical and contemporary approach). Finally, following the analysis, the research subject will be examined, and some guidelines for the future development of Croatian tourism will be proposed, taking into account its complexity. Comparative analyses shall be conducted which will examine the connection between the touristic results and GDP in each Croatian county. The data on the highest numbers of tourist arrivals by city will also be analysed. Following comparative analyses, the question of economic significance of tourism for the Republic of Croatia will be clearly answered. The period between 1990 and 1997 will also be mentioned since it was the worst period in the history of Croatian tourism because of the political instability and the recent conclusion of the Croatian War of Independence. It is important to note that Croatian tourism has recovered extremely fast and has been achieving better results year after year. All analysed data will be presented using tables in order to get a better insight into the structure of Croatian tourism.