The studies on the tourism sector have gained great accelaration by the help of the Tourism Incentive Law issued in 1983. In the beginning, ınvestment have been attached great emphasis. In the period that followed, businesses with regard to these investment have been enabled to open. As a consequence of these incentives, while tourism receipts have been enabled to increase, positive impacts on the economy have been observed. Tourism sector, which utilizes to sustain economic growth in developed countries, has used as a important sector for economic progress and development in developing countries. By means of tourism, it has been long known that tourists who lay out money in the places they visit provide benefits to economic level of that country and its people. Thus and so, the transfer of financial from developed countries to developing countries has been actualised. Along with mentioned economic effects, it is possible to see positive effects of the tourism sector in many areas such as political and social. For this reason, the importance of tourism sector is seen as so significant for both developed countries and developing countries. In this working, the relationship between tourism receipts and macro variables has been evaluated by using time series analysis method. For the years 1986- 2019 as a result of studies conducted on Turkey, the relationship between the tourism incomes and employment, inflation, GDP and the exchange rate has been determined empirically. With the help of Fourier ADL Cointegration Analysis, the existence of a longterm relationship between variables is determined. With the Toda Yamamoto Causality Analysis, the causality relationship and the direction of this relationship have been determined. According to the analysis, it is observed that there is one-way causality from exchange rate inflation to tourism revenues and tourism revenues to employment.