|dc.description.abstract||Tourism industry has rapidly grown as one of the biggest industry in the world. The study is focused on the ethical problems occurred in the tourism industry, the problems and regulations were fully discussed in this study. Implementing the code of ethics of tourism industry would benefit not only the tourists and the business, but the local residences and the environment. Through the analysis of current situations, we realized the study of ethical problems in the tourism industry is still developing. Previous studies are insufficient on the following two statements. Firstly, it lacks systematic theory of the ethical problems on the tourism industry. Secondly, the ethical ‘ought’ practice has not yet been developed efficiently. The results of the study verified twelve ethical problems on the tourism industry. They are described as follows: (1) Destruction of natural environment. (2) Destruction of human heritage. (3) The problem of profit distribution. (4) Influence on other businesses of the scenic areas. (5) Disturbance on local residences. (6) The problem of trash and pollution initiated by tourists. (7) Damage of local culture. (8) Unfair trading activities in tourism industry. (9) The problem of cheating tourists. (10) The problem of tourists’’ safety. (11) The problem of impairment employment rights and benefits. (12) The monopoly problem of the tourism industry. The study revealed that there is a strong need to integrate three aspects of mission to reflect the ethical problems illustrated above. First of all, there is a need to integrate the discussion on the practice of the tourism industry, such as the development and the characteristics of the tourism industry and the ethical problems. Moreover, the ethical regulation should be applied to the tourism industry as well as the associated industries. Nevertheless, the ethical beliefs should also be incorporated to regulate the tourism industry and the stakeholders and the discussion has to be accomplished on the issues of rights, values, fairness and benefits. Controversial issues were also analyzed and discussed allied to ethical concern in the study, such as sex tourism, gamble tourism, and ecotourism.