Jeju Special Self-Governing Province has been reviewing the introduction of a tourism system related to a Tourism Tax for the environmental conservation of tourist destinations since 2012. However, the system, now referred to as the ‘Environmental Conservation Contribution,’ was ultimately postponed in May 2024 due to legal issues, political interests, negative public opinion regarding the system’s introduction, and a lack of supporting evidence. This study analyzes the process through the application of Kingdon(1984)’s Policy Streams Model(PSM), noting that discussions surrounding the ‘Jeju Environmental Conservation Contribution’, which faced long-standing challenges, did not follow a rational policy process due to differences in stakeholder opinions and the fluid nature of the system’s details. The anaylsis identified two main factors congributing to the difficulty in introducing the Jeju Environmental Conservation Contribution System. First, the window for policy decision-making did not open because the problem stream, policy alternatives stream, and political stream were not aligned, largely due to the insufficient formation of the political stream. Second, the policy leader who held significant influence in aligning these three streams, were unable to strongly lead the introduction of the system to it’s conclusion. Based on the research results, the practical implications of this study are as follows. First, for the successful implementation of the system, political efforts to persuade the public and shape public opinion are essential. Additionally, effective policy PR strategies are needed to foster social consensus through negotiations with multilateral consultative bodies and to enhance public awareness of the system. Second, it suggests that a logical and reasonable design that can change and persuade public perception is necessary when designing policy alternatives. Third, policy leaders should lead changes in the national atmosphere and public opinion formation based on professional knowledge and resources, and combine the three streams of the policy formation process with innovative strategies. The academic contribution of this study is that it lies in its application of empirical research using policy theory in the field of tourism studies, by clearly identifying the complex factors and problems involved in the introduction of the tourism system. Furthermore, this study enhances the clarity and objectivity of the analysis by refining the factors analyzed in the existing Policy Streams Model.