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The present study examined the impact on island tourism development during the COVID-19 epidemic environment and infection risk by using Penghu as a case study. Using a mixed re-search methodology, 534 questionnaires were collected and analyzed using IBM SPSS Statistics 22.0 for Windows statistical software with statistical tests and t-tests. The views of scholars, experts, residents, and tourists on the questionnaire results were then compiled and finally examined by multivariate validation analysis. The results showed that different stakeholders maintained different perspectives on a number of economic, social, and environmental issues in the epidemic environment with risks of infection. Residents considered that the preservation of marine culture and the lack of resting and parking facilities for tourists are the issues that need to be improved in the development of Penghu tourism. Visitors believe that improving littering, vessel mooring space, pollution from heavy oil discharges, landscape and historic site protection, surface litter and pollution in the harbor, marine habitat, heavy oil spills, tourist litter, and threats from invasive species will help attract tourists to visit and spend money.

A Study on the Current Impact on Island Tourism Development under COVID-19 Epidemic Environment and Infection Risk: A Case Study of Penghu