In the global conditions, tourism has become an important social and economic phenomenon that has a decisive impact on the economy of many countries. Being highly profitable industry, tourism plays a significant role in shaping gross domestic product, activate the foreign trade balance, creating more jobs and providing employment. Tourism also has a stimulating effect on such key economic sectors such as transport and communications, construction, agriculture, consumer goods, and generally acts as a catalyst for socio - economic development. In turn, the various factors impact on the development of tourism: demographics, natural geographic, socio-economic, historical, religious, political and legal. Thus, the cross sectional comparative analysis was proposed to investigate the overall development of tourism in Turkey and Kazakhstan. Thus, the work is set to provide organizations and country's building relationships with the understanding on Hotel Business Management and the potential value derive and gainful to both Kazakhstan and Turkey.