• Mr. ARPAN TAH
• DR. Tripti Das
• MISS. ANTARA SEN

Dark tourism sites—places associated with death, disaster, suffering, or tragedy—have emerged as significant destinations within global tourism. These include memorials, genocide museums, war sites, prisons, disaster zones, and locations of historical atrocities. While such sites serve important educational, commemorative, and cultural functions, their financial management presents unique ethical, economic, and sustainability-related challenges. Balancing revenue generation with moral responsibility remains a central concern. This paper critically examines the financial management of dark tourism sites by analyzing ethical considerations, revenue streams, governance models, and sustainability strategies. Using a qualitative and doctrinal research approach, the study explores how commercialization risks undermining the dignity of tragic histories while insufficient funding threatens preservation and educational outreach. The paper further evaluates public–private partnerships, government funding, donation-based models, and tourism-linked income mechanisms. It argues that ethically grounded financial frameworks, transparency, community involvement, and sustainable revenue diversification are essential for the long-term viability of dark tourism sites. The study concludes by proposing a normative framework for ethical financial governance that aligns economic sustainability with respect for human suffering, historical truth, and social responsibility.

Dark Tourism, Financial Management, Ethics, Revenue Models, Sustainable Tourism, Memorial Economics

"Financial Management of Dark Tourism Sites: Ethics, Revenue Streams, and Sustainability", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.13, Issue 1, page no.a1-a6, January-2026, Available :http://www.jetir.org/papers/JETIR2601001.pdf

"Financial Management of Dark Tourism Sites: Ethics, Revenue Streams, and Sustainability", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.13, Issue 1, page no. ppa1-a6, January-2026, Available at : http://www.jetir.org/papers/JETIR2601001.pdf