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The phenomenon of sex tourism has important implications on social, territorial and economic environments. It is a controversial matter in the tourism literature and is rare to be addressed through conceptual research. This type of research does not have enough representation in tourism studies despite the advances found, so it is difficult to define the concept due the different opinions. In this article, conceptual research has been chosen as the most suitable type of research to address sex tourism as an object of conceptual study, in order to know at first the theoretical dimensions of the concept, following the possibility of breaking some theoretical and social paradigms about sex tourism. Finally, the study reflect on the implications and concepts that revolve around it and will help to define it, conceptualize and analyze it.