Journal of Commerce and Accounting Research

1. Subrata Roy – School Of Commerce And Mgt. Science, Mahatma Gandhi Central Univ., Bihar, India.

2. Somnath Das – School Of Commerce And Mgt. Science, Mahatma Gandhi Central Univ., Bihar, India.

Received
20-Mar-2025
Accepted
-
Published
20-Mar-2025
Abstract
Sustainability of tourism sector measures through the revenue from tourism sector (IFTS). The Tourism sector of any country depends on various macro- and micro-environmental elements. In India, the tourism sector also depends on different macro-environmental elements like the Human Development Index (HDI), Political Stability Index (PSI), and Global Terrorism Index (GTI), etc. The objective of this study is to identify the effect of these selected elements on the revenue earned from the tourism sector of India and also to investigate the more influential element(s) for the sustainability of the tourism sector. Multiple variate regression analysis is used on twenty two years (1997–2018) annual data that is collected from the website of different national and international agencies and cross checked. It is observed that only one element among the three has a significant impact on the sustainability of the Indian tourism.

DOI: https://doi.org/10.21863/jcar/2025.14.2.001

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