Background: Tourism policies have a significant impact on the preservation, promotion, and overall performance of heritage sites for both domestic and international tourists. This review provides insights into the entities responsible for tourism policy formulation, the policy objective, and how the stated objectives are being realized while shedding light on their implications for sustainability, economic growth, and cultural preservation. The main objective of Nigeria's tourism policy is to protect and improve the nation's natural and cultural heritage. Many activities aimed at encouraging tourism development include planning, provision of infrastructure, taxation regime that supports tourism growth, education and training for tourism employees, marketing, legislation and regulation in order to protect and preserve tourist facilities as well as the country's natural resources, historical and cultural assets. The critical concern is the enforcement and effectiveness of regulations, specifically the probability of a policy successfully promoting sustainable and viable tourism development and management. Aims: This paper therefore investigates the influence of tourism policies on the performance of heritage sites in Nigeria and the need for policy review for improved performance of Nigerian heritage sites. Methodology: The qualitative research paradigm emerged from a comprehensive review of tourism policy literature in Nigeria. The examination of documents and research projects focused on various aspects of tourism policy planning and governance, policy formulation, policy objectives, and their implications for sustainability, economic growth, and natural/cultural heritage preservation. In the data analysis, the comprehensive review were presented with an interpretative narrative. Results: The findings revealed that Nigeria's tourism policy seeks to empower the tourism industry and position it as a key driver of economic growth, job creation, and cultural heritage preservation. However, the policy's ability to achieve its goals optimally has been significantly hampered by lack of relevant mechanisms to measure overall levels of compliance, overreliance on petroleum resources, poor planning, and inadequate participation of relevant stakeholders in policy formulation, implementation, and monitoring. Conclusion: Despite policies and frameworks, Nigeria's tourism sector, including cultural heritage sites, has failed to reach its goals, losing the economy numerous potential benefits. In order to address the current circumstances and ensure successful heritage site design, development, and management in Nigeria, there is an urgent need for revision of the country’s tourism policy objectives and adequate enforcement measures implemented to adapt to changing circumstances and priorities.
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