Starting from a short ex po si tion of the clas si cal model of the tour ism sys tem that has pre dom i nated for the last two de cades in the ac a dem i cal cir cles in Mex ico, the pres ent article in di cates the new con tri bu tions about the sys tem the ory from the so ci ol ogy field, spe cially dis - tin guished the Niklas Luhmann the ory, and de scrib ing in a gen eral form his state ments. In order to the cat e gory mark of this au thor, it re al izes a in ter pre ta tion of the tour ism fenomen, open ing new chances for his study.