Tourism has now become an integral part of humanity's life, which is directly affecting the economic, social, cultural development of the world and individually of each country. Tourism has now become a very important economic and attractive field for mankind, which is characterized by massive tourist trips, involving different layers and social groups, for the purposes of scientific research, vacations and recreation, as well as the enrichment of knowledge with their natural beauty, historical, cultural monuments, habits, mentalities, languages, and so on in different countries and people of the world. The development of the tourism and hotel industry enables individuals to have access to tourist destinations, where they are offered accommodation opportunities in those countries by using their respective hotel capacities. Thus, the purpose of this article is to present an overview or a framework related to the tourism and hotel industry, respectively definitions, concepts and developments of this field are given. To illustrate the meaning of this issue the case of Kosovo has been studied.