| Summary: | This study explores local resident’s perceptions of tourism impacts on their society and their support for tourism development in Nui Coc Lake, Thai Nguyen Province, Vietnam. Social Exchange Theory (SET) was employed in this study to explore the perceptions of Nui Coc Lake residents toward the impacts of tourism development on their lives. Data were collected from residents in five communes around Nui Coc Lake. The results of factor analysis of tourism impacts indicated five factors, Personal Economic Benefits, Positive Impacts, Negative Impacts, Support for Tourism, and Social and Cultural Benefits. Results revealed that Personal Economic Benefits were considered the most important factor influencing residents’ support for tourism development in Nui Coc Lake. T-test analysis indicated that there were no differences between gender and personal economic benefits, social and cultural benefits. ANOVA analysis shows that there are differences in the perception of education levels and social and cultural benefits concerning the negative impacts of tourism. The findings suggest that SET can be utilized in explaining the perceptions of Nui Coc residents toward the impacts of tourism development. Implications for tourism planners and policy makers and suggestions for future research are also discussed
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