Ethics Prepared by World Tourism Organization The article analyses the central ideas of the Global Code of Ethics for Tourism accepted by the World Tourism Organization on 1 October 1999. In the introduction the author discusses the origin and structure of the Code. Then he continues to expose essential values of the document. The code exposes numerous educational values of tourism, which serve man's growth and development of whole societies. It encourages popularising tourism and preparing competent staff in order to animate this field of life. It stresses the common right to tourism. It pays attention to various dangers related to the development of tourist movement. Therefore, it is necessary to normalize this field of human life both in the ethical and legal spheres, among others to provide legal care for employees in the tourism sector and for tourists themselves, to protect the environment against negative impacts of the increasing tourist movement. The code makes one sensitive to honour local cultures and preserve their identities. It makes an appeal for the acceptance of the expounded norms by those who are responsible for the growth of the tourism sector. In the final part of the article the author points to the lacunas of the document in question. The basis failure is that the Code has been constructed without a decisive reference to the superior, stable and timeless ethical norms, from which one can work out detailed indications. The Catholic theologian speaks here about the lack of reference to God the Creator of the universe, who is the highest authority for the vast majority of inhabitants of our globe. One cannot avoid the impression that the prominent place in the code, above the spiritual and humanistic values of tourism, is assigned to the material—economic values. Despite the indicated shortcomings the code is to be acknowledged as a valuable step forward. The article, referring to the intentions of the creators of the Code, wants to become a voice in the discussion concerning the acceptance and implementation of the document in question.