Tourism entrepreneurship could be one of the keys to the resilience of the sector in the face of the catastrophic loss of jobs worldwide caused by COVID - 19, for Panama, equally, it could be a response to the pandemic, but also could be a spearhead in the strategy of economic revival and development of the country, however, for this would require that entrepreneurs overcome the limitations of today for a sustainable business model. This research studies the document The Future
of Work in Tourism and the Development of Competencies of the World Tourism Organization to investigate the essence and characteristics of the tourism entrepreneur and a business model based on competencies. In general terms, it concluded that the country needs to foster and promote a model of tourism entrepreneurship based on the sustainable paradigm, digital technology and quality of services to guarantee the competitiveness of the destination.
