Tourism Management Systems on the Background of Self-government Structure in Chosen European Countries Austria, France and the Czech Republic were chosen to compare existing political system, competences of self-government of different levels and the administration division of the country. On this background the bodies responsible for creating and implementing tourism policy at the national, regional and municipal level were described as well as the major point about those policies. The comparison was the base for presentation of few conclusions among which the most important is that the tourism rationalization doesn't have to be based on and reflect the administrative division.