The present study aims to evaluate the role of investment in physical infrastructure related to tourism and its effects on the formation and development of small businesses in order to meet the growing needs of tourists in rural areas that attract tourists. The statistical population of the study includes 9 villages located in the Valider-Nokian concentrated tourism axis in Tarom County with 14,438 households, of which 374 households were selected as a sample using the Cochran formula. In terms of its applied purpose, the present study is based on collecting data and information through observation and completing a questionnaire. Statistical tests have been used to analyze the data. The results of the analysis show that investment in physical infrastructure has played an important role in the development of small tourism businesses in the study area. So that, the formation of employment opportunities and income with a numerical average of 3.64 has received the greatest impact from physical investment. Also, there is a positive correlation between physical investment and capital formation indices and job diversity at 0.608 and 0.531, respectively. The results of regression analysis, with a coefficient of determination of 0.706, showed that the improvement of job and income opportunities in target villages with a beta value of 0.495 has received the greatest impact from tourism development.