Destination as a system is limited by the scope of a particular spatial unit, whose boundaries are determined by tourist demand, regardless of administrative boundaries. Because of these characteristics, the destination requires integrated management in order to achieve a synergistic effect through coordinated horizontal management (territorial management) and vertical management (branch or sector management). Development planning is a fundamental function in destination management and is the primary function to which all other destination functions belong. The aim of the thesis is to explore the tourist destination as a system and planning its development as well as the impact of global trends on the development of modern tourist destinations in the theoretical domain. The aim is also to perform a comparative analysis of tourism destination development planning on the example of the European Union and Croatia, where two capitals will be analyzed - Vienna and Zagreb and two coastal destinations - Malaga and Pula. The purpose of the thesis is to conduct theoretical and applied research to point out the importance of planning a tourist destination and the extent to which it is crucial for its development.