Against a rapid and frequently unsustainable development of tourism in Poland, this article aims to recognize the investment attractiveness for tourism in Poland and its spatial diversity in the context of relieving the effects of overtourism. In the first stage, a multi-dimensional indicator model was developed, and then it was used to assess the attractiveness level of cities and rural, urban and urban-rural municipalities in Poland. The results of the study were the basis of the analysis of the attractiveness of cities in relation to their size, location in the tourist region and various forms of tourism. From a theoretical standpoint, the study shows that there is a clear-cut need to redirect tourism investments from the centres to more distinct locations in order to achieve more sustainable development of tourism. Furthermore, it was found, that the main factors that determine the tourism attractiveness of cities are market potential, cultural values, social infrastructure, and in some cases, natural values. The tourist potential of cities and rural areas allows for spatial dispersion of investments and counteracting the concentration of phenomena related to overtourism. The analysis was carried out for 2478 municipalities in Poland. The sums of zero unitarization method was used to assess the level of investment attractiveness.
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