The subject of this final work is ethical challenges which undoubtedly burden Croatian tourism, which for many years is the most successful branch of the domestic economy. The main thesis is that open ethical issues Tourism is an economic activity in the Republic of Croatia with important influence on national GDP and employment, but also the promotion area of Croatian values, national culture, historical heritage, and a particular (Mediterranean) way of life. Therefore, they are of great importance and ethical aspects in this area. Namely, in the contemporary society of non-moral, moral standards that represent the area of free choice, it is necessary to adopt social rules as well as laws that determine the behavior of each individual but also the activities of the company. The aim of the paper is to highlight tourism as a significant activity in the Republic of Croatia and to highlight social responsibility as the foundation of modern business, explaining ethical aspects in business with special reference to workers and employers. Whether it is large corporations or "small" renters, it is to be expected that each of them will adopt a socially responsible business code and that business will be based on existing (currently neglected) principles and values that are legally and morally acceptable to the wider community .