Tourism is now a popular activity of most people in the developed world. It can be domestic or international. International tourism has both incoming and outgoing implications on a country's balance of payment. It is a major source of income for many countries, and affects the economy of both the source and host countries. Because of the significance of tourism and the implications that has, as well as to understand the comparison, which is at the center of this work, the work begins with a theoretical treatment of the very concept of tourism and its meaning and determining its function in the economy. Then follows a comparison of the two shores of the Adriatic Sea, Croatian and Italian Adriatic tourist region. It will be processed geographical position between the two banks, their advantages and disadvantages, the statistics of arrivals and overnight stays. Also, we'll see which destinations are considered the most attractive, and will briefly describe the vision and goals of the Croatian and Italian tourism development strategy. At the end of the work will fetch a conclusion on the basis of competitiveness and comparability between the two banks. This thesis brings key elements of tourism development on the Croatian and Italian coast. The paper listed destinations, as well as their cultural, historical and natural heritage, the attractiveness of which each year attract more domestic and foreign tourists.