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This article presents considerations on business models, overtourism, and sustainable development on an example of the most important Polish tourist destination, which is Krakow. The purpose of the article is to identify the values generated and captured by tourist enterprises in the context of the occurrence of a specific level of overtourism. The authors have attempted to identify the values of sustainable tourism declared by entrepreneurs, referring to the companies providing services as well as tourists and the local community. The research, conducted on a sample of 518 respondents including 371 residents and 147 entrepreneurs, not only allowed us to determine the attitudes of Krakow inhabitants toward the phenomenon of overtourism related to the Doxey model of irritation, but also to assess the impact of having/using a business model based on the acceptance of principles in sustainable tourism development. A comparison of the results obtained between enterprises declaring having and not having a business model indicates a great similarity in terms of declared value propositions.

The Identification of Values in Business Models of Tourism Enterprises in the Context of the Phenomenon of Overtourism