Abstract
In the period from 1997 to 2012, dramatically changes occurred in tourism sector in Thua Thien Hue province, Vietnam. Therefore a question arises whether these dramatic changes significantly improve the employment and income generating activities among the local inhabitants. We conducted a filed survey through structured questionnaires during April to October 2012, to answer this question. Our research concluded that tourism after joining in tourism activities employment and income generating activities was improved among the local inhabitants.