Nowadays the tourism management and policy have been largely decentralized giving up to a centralized nature. The institutionalized related structures have become entire part of a state’s central government and local administration. The tourism administrative structures’ establishment, organization and activities / functions, in a context of tourism markets and products increasingly changing, are conditioned to a great extent by the country’s economic level. The present paper is focused on a comparative study of the tourism management and policy structures existing into France and Greece, two countries having different government structure and level of economic development. It aims at a multilevel - central, regional and local- administrative approach and analysis of the tourism sector’s management.