摘要:The impact of tourism in a society is a complex and varied subject. It is generally agreed that tourism results in both positive and negative impacts for hosts of tourism destinations. There is a need to study hosts perceptions of tourism because local stakeholders are the ones who are most directly affected by tourism. The present study specifically examines the views of the hosts in ‘business’ at beach tourism in India. The study adopted the qualitative research approach to understand the viewpoint of the hosts concerning tourism activities in Digha. The analysis resulted in the emergence of the four major themes including livelihood, administration, entertainment and closet services. The findings exposes that the hosts perceived tourism as one component of a larger system of growth and development within the area. Furthermore, hosts recognize the complex nature of tourism impacts and identify several indirect and induced impacts resulted from tourism activities. The work ultimately explores the gamut of the varied but changing cultural representation of the hosts’ vis-à-vis guests, the continuity and change in the hosts’ perception and other relevant issues of local tourism development.