Poverty alleviation is currently a major concern for many developing countries, including Mauritius. During the last decades of economic reforms in Mauritius, there has been a rapid rate in the tourism sector in terms of tourism activities, tourism arrivals and tourism earnings. Tourism is claimed as another major industry for poverty alleviation, with its diverse advantages. These include creation of work opportunities, boosting up of sales of different goods and services, among others. The industry is an important let-in for the much needed foreign exchange. For itself tourism as an industry can play very important roles on economic, improved livelihoods and socio-cultural development that are vital for poverty alleviation. However, tourism is a complicated industry, which is driven by the private sector and often by large international companies, which may have little or no interest in alleviation of poverty among the local citizens. It is possible that tourism earnings remain outside the destination country due to leakages. Hence tourism can cause negative impacts such as environmental issues, and immoral behaviors including prostitution.