The topic of opening offshore tourist casinos has been controversial throughout Taiwan. Supporters usually use Las Vegas in the U.S. as an example, demonstrating that Las Vegas, by opening tourist casinos, has brought prosperity and money to a deserted location like Nevada. Taiwan has wanted to open tourist casinos for some time, especially in the Penghu offshore island area, to rid themselves of the low level of prosperity typical of offshore islands. This study discusses what impacts the casino industry may bring and the attitudes of local residents towards the casino industry, as well as their intentions to develop the casino industry. The results of this study show that the impacts of tourism do indeed affect the residents' attitudes towards the casino industry. These attitudes also affect future casino development intentions. As a result, this study suggests that decision makers can develop the casino industry with certain plans and restrictions to reduce environmental damage and attempt to elevate the employment rate and income. These preventative measures should increase the intentions of the residents to support casino industry development.
