This paper aims to design an analytical framework for study and research in mountain tourism. The contribution of the tourism interventions to the development of destinations and indigenous people can be analysed by the use of this framework. It assesses the impacts of the tourism interventions on the landscape and ecology, culture and livelihood of indigenous people and the overall socioeconomic power relations of the people in tourism destinations. The analysis can be linked to the principles of equitable tourism and effectiveness of the sustainable tourism development strategies with reference to sustainable mountain development policies.