Bita Koohmaraei.

Italy's tourism industry, a major economic sector, faces immense challenges recovering from the impacts of the COVID-۱۹ pandemic. This qualitative study aims to identify key financial and managerial issues confronting tourism enterprises and determine solutions for revival. In-depth interviews were conducted with ۲۰ executives across Italy's tourism industry. Data was analyzed using thematic analysis. Findings revealed dramatic revenue declines, cash flow crunches, rising costs, and workforce retention as major financial challenges. Implementing new health protocols, altering marketing strategies, and adapting to changing tourist demands were key managerial hurdles. Solutions like government stimulus funds, low-interest loans, training programs, and partnerships were highlighted. Domestic promotion emerged as an effective strategy. This research delineates priority areas for policy and industry to enable tourism's sustainable recovery. The evidence-based insights inform initiatives to stabilize Italian tourism and aid other pandemic-impacted destinations.