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This chapter discusses the gaps between planning for sustainable tourism and the reality of resource allocation and their utilization for development. The study is based on the case of Ðak Lak province located in South-central Vietnam. The area is not only the most populous province in the Central Highland Region, it also has the highest ratio of ethnic diversity in the country; 49 out of 54 ethnic minority groups find their homes there. Regional richness in cultural resources has derived from ethnic group lifestyles in harmony with the environment of mountains, highlands, powerful rivers and waterfalls.

The current chapter focuses on tourism development post 1975. An analysis of tourism policy and governance in Vietnam cannot set aside the evolution of the Marxist political economic doctrine regulating the socio-economic system of the country since 1975. The transition from the central plan to the market-driven economy has been reflected in tourism policy making and implementation. Owing to its high international integration, its exceptional vulnerability to changes in global trends while being well connected to domestic consumption and mobilization of resources for post-war development, tourism mirrors the notion of a transitional economy better than any other sector. Current trends towards environmental and cultural protection also clearly imprint on the policy of tourism development.