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When the government of Bhutan opened its remote nation to outsiders in 1974, it was hoping to generate income and spread awareness of the distinctive customs and culture of Bhutan. This marked the beginning of tourism in Bhutan. The Kingdom of Bhutan hosted 287 tourists in total in 1974. In 1992, there were 2,850 visitors visiting Bhutan; by 1999, that number had sharply climbed to 7,158. By the late 1980s, tourism brought in more than US$2 million per year.
The Bhutanese government welcomes tourists, but it is well aware of the potential negative environmental effects that visitors may have on the country's distinctive, essentially unspoiled nature and culture. Because of this, they have limited the amount of tourists from the beginning and have a preference for higher-quality travel. "High value, low volume" tourism was the initial moniker given to this strategy. "High value, low impact" and "a subtle but significant shift" were the new names given to it in 2008. Although the low impact is ensured by the small number of visitors, the requirement of wealth to visit Bhutan invites criticism and raises the question of whether wealth is a prerequisite for being a "high value tourist". There is a daily cost of US$200 per person for tourists.In 2005 a report titled "Sustainable Tourism Development Strategy" "placed greater emphasis on increasing tourist numbers by using the country's culture and environment to promote Bhutan as an exotic niche destination attractive to wealthy tourists" . The two most significant tourist destinations in Bhutan are Taktshang, a cliff-side monastery overlooking the Paro Valley that is also known as the "Tiger's Nest" in English, and Thimphu, the capital of Bhutan. Buddhists hold this temple in high regard. The Buddhist deity who introduced Buddhism to Bhutan meditated in a cave inside the temple for ninety days in order to propagate the religion. The temple has existed for a millennium and more.