The tourism market is characterized by a high level of competition. Hence, the entities providing tourism services and creating their offers in tourist destinations take actions aimed at satisfying the consumers’ (tourists’) needs. These activities are realized by achieving the appropriate level of marketing orientation. In terms of behaviour, marketing orientation is based on the implementation of a marketing concept focusing on customers’ needs and also on the achieved economic results. In cultural terms, marketing orientation should be understood as a type of business culture. The study is of theoretical, empirical and conceptual nature. The theoretical part presents the following issues: genesis and essence of marketing orientation and methods of its measurement, the concept and the scope of the tourism market, along with the implementation of marketing orientation issues necessary to assess the functioning of entities on this market. The concept of a system of connections of a selected type of tourist market entity with other entities in terms of shaping marketing orientation was presented. An example of the research on the level of marketing orientation on the tour operator market in selected European countries was presented in the empirical part. Tour operator market entities in Poland are characterized by a slightly higher average marketing orientation than entities from other European countries. Tour operators operating on the Polish market are also more diversified in terms of the level of marketing orientation than entities from other surveyed European countries. The main aim of the study is to adapt the theoretical and methodological issues related to the assessment of the level of marketing orientation to the entities operating on the tourism market. The specific aim is to analyze the level of marketing orientation of the entities on the tour operator market. The following research methods were used: a critical analysis of the literature on the subject, methods of logical operations; observation, quantitative methods, and diagnostic survey based on a standard questionnaire.