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This paper presents an analysis of the ethical dimension of tourism activity, from the proposal of the World Code of Ethics for Tourism. It aims to identify different tourism activities, which go beyond ethical regulations, in addition to contrasting with unethical practices in tourism, with the aim that the reader, regardless of whether he is a tourist agent of any type, get to know the different cases that can be found in tourism, to avoid falling into bad tourist practices, not being victims of these by unscrupulous agents, in addition to urging you to seek and practice ethics in tourism. The study and review of tourism practices based on ethics makes it possible to design sustainable public policies, therefore, conscious subjects with the environment you visit, in the country and the host community. Later, different cases are presented in two groups, the first being those of tourism activities with ethical criteria and the other cases of unethical practices. In both groups of cases, examples of situations in Panama and abroad are presented in different types of tourism.