Located in the North Central Coast region of Vietnam, Thua Thien Hue (TTH) is a local province with diverse and rich natural tourism and humanity resources. It includes the complex system of Ancient relics and royal court music of Hue, which were recognized as Tangible and Intangible Cultural Heritages of Humanity by the United Nations Educational, Scientific and Cultural Organization.However, the tourism development in TTH province currently faces many difficulties such facilities remain weak, tourism products are poor, and competitiveness in tourism development is low; promotion activities are too weak, disperse in both content and the market as well as unprofessional, business performance of the tourism industry is still low compared to its potential, according to which, the impact of tourism to economic growth is still low in TTH. Therefore, the author decided to choose "Impact of tourism on economic growth: an empirical analysis for the case of Thua Thien Hue, Vietnam" as a research topic.