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Having more reliable statistics is essential for policy-makers to be able to make effective decisions. Nevertheless, measuring the number of tourists in a given destination is not an easy task. After reviewing the main problems affecting official statistics on tourism, this paper proposes a general framework by formalizing a theoretical model in which tourism nights and trips in a given destination are broken down into observed and unobserved components, according to the European system of tourism statistics. The main approaches related to the measurement of unobserved tourism are discussed, and some empirical findings in Sicily (Italy) are presented in order to highlight the actual magnitude of unobserved tourism. [ABSTRACT FROM AUTHOR]