The present research is applied and its method is descriptive-analytical and library and field methods have been used for collecting data. The statistical population of the study is 11 villages with second homes tourism in Ijrud township. According to the census of 1390, the total number of households in these villages is 1849; that, using the Cochran formula, the number of samples needed to complete the questionnaire has been calculated 282. With regard to access to local authorities, 60 questionnaires were completed among them. The formal validity of the questionnaire was examined from experts' point of view and the reliability of the variables was calculated by Cronbach's alpha coefficient of 77%. For quantitative analysis of data, statistical tests such as one-sample and two groups t, one-way ANOVA and factor analysis have been used. The results show that the development of second homes tourism in sample villages has had a positive effect on economic indicators. Also, the result of variance between the two groups is significant in the indicators of land price, housing and employment creation. In addition, based on the results of factor analysis, which were categorized into 6 factors, the first factor, according to its constituent variables, was named the investment factor and by explaining (19.237) percent of variance was introduced as the most important factor. This factor, along with the factors of variability of economic activities, land use changes, population growth, tourism services improvement and technology transfer, explained 67% of the variance in total.
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