Environmental sustainability, tax legislation and PNRR are three issues that have influenced the evolution of tourism market. Attention to environmental sustainability is pushing the sector towards greener and more responsible practices, while tax legislation can stimulate tourism companies to invest in qualitative and sustainable improvements. The PNRR represents an opportunity for the tourism sector in receiving investments regarding recovery and modernization, but it is important for these investments to aim at long-term sustainable projects. This, in a nutshell, was the contribution of Giuseppe Mongiello, partner of Tonucci & Partners, at “Venice Hotel Market” conference which took place in Venice on April 5th.