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The aim of this paper is to summarise the experience gained at different levels of tourism destination planning in Latvia, identify the problems encountered during strategy planning and implementation, analyse the causes, and search for solutions. Theoretical aspects of the tourist destination planning have been extensively reviewed in publications, yet the research on what main problems planners have faced during the planning process, has been insufficient. In the last twenty years of Latvian tourist destination planning, at different levels, part of the plans were developed as documents; however, not all of them were implemented. The qualitative research summarises the experience of municipalities and tourism destination planning in Latvia. The research results show formally drafted tourism development documents of different levels and types in Latvia conform to modern planning theory and practice. In some cases even the latest knowledge and experience; create unique, innovative and competitive solutions. Tourism planning at the local level is often a painful process which raises a number of unresolved issues and unimplemented activities. The most significant differences observed from a comparison of theory and good planning practices in tourism development planning in Latvia are that the planning process is implemented within the boundaries of one municipality without taking into account the larger boundaries of tourist destinations. The involvement of entrepreneurs has only been formal and major, large-scale investment projects have not been planned or implemented.

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