摘要：Over the last years, tourism has undergone significant development worldwide, especially in developing countries. Tourism is a multi-faced activity with positive and negative impacts on the destinations, linking the economic, social, and environmental components of sustainable development. The attitude of the host community is an important factor for future tourism planning, management, and development of a tourism destination. As such, the paper analyzes the attitudes and perceptions of the local residents from the Kurdistan Regional Government, located in the northern part of the Republic of Iraq. To achieve the purpose of the research, a survey based on a questionnaire was conducted in Sulaimani and Halabja Governorates. A number of 320 questionnaires were applied in 2016. The collected data were analyzed using descriptive statistics and principal component analysis. The results indicate that tourism is seen as a development sector during the last years. Its positive impacts are better perceived than the negative ones, mainly because it offers more recreational opportunities due to the development of new recreational parks. Tourism increases pollution, this being the most negative aspect mentioned by the respondents, but regardless, they are proud of the progress overthe last years and they support future actions for tourism development.
