Ali Seifzadeh - Department of Social Sciences, Islamic Azad University, Central Tehran Branch, Tehran, Iran
Shahbanu Karimi Barmi - Department of Accounting, University of Applied Sciences, Tehran, Iran

The current research investigates the role of free zones in the developmentof tourism. For this reason, it firstly studies the tourism status in the World,Iran and the Kish Island, illustrates the history, goals and functions of the freezones and investigates the pros and cons of free zones in the development oftourism. A documentary and library research method was used to conduct thissurvey. The results implied that free zones, particularly Kish, can attracttourists to satisfy the economic goals as it has mentioned in the Law of FreeZones and the National Economic, Social and Cultural Plan. Each of thesezones has unique characteristics which are suitable for the achievement ofthese goals. Establishment of international exhibitions, sport stadiums, theaterhalls, modern cinemas, equipped hotels, shopping malls, and hospitals andhealth centers can be considered by the managers in this island.

Free zones, Tourism, Kish Island, Persian Gulf, Iran