“…In contrast, there are some costs such as the rise of local taxes, damage to the cultural heritage, and environmental degradation. According to previous studies, residents will develop their attitudes towards tourism based on a comparison between the positive and negative effects of the tourism activity in their communities (Dyer, Gursoy, Sharma, & Carter, ; Latkova & Vogt, ; Martínez‐García, Raya, & Majó, ; Zhang et al, ). With this in mind, and adopting a traditional approach to attitudes (Eagly & Chaiken, ), we consider that resident attitudes towards tourism are an enduring predisposition towards the tourism development in their communities that will be positive if residents perceive that the benefits of the tourism activity are greater than its costs or negative impacts over time.…”