Objective: The paper aims to analyze the tourism development process of Foz do Iguacu from the urban and tourism planning processes of the municipality, through the analysis of its Master Plan. Methodology/ Approach: The research is characterized by being a case study analyzed from exploratory and descriptive research, with a qualitative approach, using the Anjos Turistic Systemic Territorial model (2004), which addresses themes such as the built and natural fixed systems, in addition to destination's social and economic flows. Originality/ Relevance: This research is justified by the absence of studies analyzing the Master Plan and its relationship with urban and tourism planning. In the context of Brazilian tourism, Foz do Iguacu is an important tourist destination, which receives more international tourists, where the understanding of the effects of the Master Plan on tourism development results may indicate ways for a review / update of the Master Plan itself. Main Results: Through the analysis of the collected data, two fundamental economic sectors for the development process of the tourist destination of Foz do Iguacu can be observed. On the one hand, the touristic exploration of the Iguacu National Park, and on the other, the touristic exploration of the Itaipu hydroelectric plant, responsible for the generation of electric energy. It is still possible to note the strengthening of areas of a tourist nature by initiative of the public sphere, through the definition of specific zones for tourism development by the Municipal Master Plan. Theoretical/ Methodological contributions: The research highlights the relationship between urbanism and tourism through the analysis of the Foz do Iguacu Master Plan, demonstrating the importance of urban planning being linked and integrated with tourism planning, as a way to develop the city as a whole.