This study aimed to explore the perception and usefulness of tourism theory in Brazil. Adopting a quantitative approach based on Stergiou and Airey's model (2018), a survey previously conducted in the UK was adapted. To this end, questionnaires were distributed among members of associations in the field, obtaining 135 responses. The results highlight the relevance of tourism theory in practice, emphasising the need for integration between the two facets to deal with challenges in destination management. In the Brazilian scenario, the importance of this relationship was more solid as compared to the UK context. This finding emphasises that courses in the area should consider the praxis of the social direction of research. Furthermore, it highlights the importance of addressing practical issues to strengthen the epistemic authority of researchers, emphasising that theory should adapt to practice and not practice to theory.