In China, tourism development is a crucial approach to poverty alleviation. With the consolidation of poverty alleviation achievements and the promotion of rural revitalization, it is of great significance to explore the relationship between tourism development and poverty alleviation from the perspective of multidimensional poverty. Therefore, this study took 28 key assistance counties for rural revitalization in the Sichuan–Chongqing region (hereinafter referred to as “key counties”) as the research objects, introduced NPP-VIIRS nighttime light (NTL) data, and a coupling coordination degree (CCD) model to explore the coordination relationship and mechanism between them. The results showed that from 2015 to 2020, the tourism development index (TDI) and estimated comprehensive development index (ECDI) of the key counties increased by 112.57% and 115.12%, respectively. In addition, the spatial differences in tourism development and multidimensional poverty both showed a narrowing trend. According to the results of the CCD model, the key counties basically faced coordination obstacles in the early stage, which were mainly transformed into reluctant coordination and moderate coordination in the later stage. This indicated that tourism poverty alleviation showed a coordinated development trend overall. However, the study also found that there may not be synchronicity between tourism development and poverty alleviation and analyzed the mechanism of their interaction. Overall, the study confirmed the positive impact of tourism development on alleviating multidimensional poverty. In addition, the study found that measuring multidimensional poverty based on NTL data has a high accuracy and can provide support for poverty research. These research results have an important reference value for China to carry out sustainable tourism poverty alleviation and comprehensively promote rural revitalization.
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