Jayasundara, H.M.M.T.2021-10-292021-10-292015UWU/HTE/15/0028http://www.erepo.lib.uwu.ac.lk/bitstream/handle/123456789/7500/HTE%2015%20028-06042021141026.pdf?sequence=1&isAllowed=yTourism is one of the most important factors that help the development of local people. Involvement of the local community for tourism will result in more benefits to livelihood. There should be a proper combination between the community and the tourism industry. Active participation is more important to gain benefits from tourism activities, otherwise, it can be disturbed to tourism development through community involvement. The active involvement of local communities ensure that their role is broad and sustained through real participation within the industry is vital to enhance community development via tourism. This research mainly focuses on, to identify tourism benefits and community involvement to share those benefits, to identify challenges and issues and community expectations to enhance community involvement in tourism benefits sharing. The study utilized a qualitative methodology underpinned by phenomenology research approach with 13 samples in the community members in Dambula devision. The researcher adopts the focus groups and semi-structured interviews to gather primary data. Collected data were transcribed and analyzed manually using thematic analysis and micro-interlocutor analysis. According to the findings of the study, there were more economic benefits than the other social and cultural benefits and environmental benefits from tourism. The findings of this study gave there was huge current involvement of the community to participate in employment opportunities. Although, there were some challenges and issues faced by the community and expectations such as the need of awareness programs, development of infrastructure facilities, etc. to mitigate issues while sharing tourism benefits. Finally, there are some recommendations to improve community involvement in tourism benefit sharing in Sri Lanka. Keywords: Tourism benefits, Local community, Active community involvement, Challenges and issue, ExpectationsenHospitality, Tourism and Events Management degree programme (HTE)Thesis