In this article, in order to identify the factors affecting the development of tourism in Iran, different approaches and models have been proposed and studied. In this research, a research methodology based on the approach of Grounded Theory has been used. The coding has been done in three stages: open coding, axial coding and selective coding, and through in-depth interviews with experts in this field. In order to evaluate this research, the criterion of acceptability was used instead of the validity and reliability criteria that more appropriate to qualitative research. Research findings, qualitative findings show that the causal conditions of the model include product, price, location and promotion, and the underlying factors include characteristics and mentality, intervening conditions include elements of policy, security, physical evidence and individuals; Strategies also include elements of planning, sustainability, processes and participation, research and training, and budgeting. Data collection was done through questionnaires and interviews with three groups of managers, experts and specialists in the industry. The results of this study show that there is a significant relationship between policy dimensions and marketing dimensions based on the proposed (conceptual) model
