EXPLAINING RESIDENTS' ATTITUDES TO TOURISM Is a universal model possible?

The topic of residents' attitudes towards tourism development has been analyzed by many authors, leading us to discuss the possibility of proposing a universal model to explain it. The difficulties and progress made in this field are argued. The main contribution of this study is the inclusion of variables for the "behaviour of tourists", "density of tourists" and "level of tourism development perceived by the resident", which are either absent or only minimally incorporated in the majority of models. We have constructed an enhanced explanatory model and tested it in the particular case of the Spanish province of Huelva, which is considered as an emerging destination. These findings have significant repercussions both in the scientific field and for tourism planning.