What is the relationship between tourism needs and tourism goals?

It does matter.

Tourism needs and tourism goals are interrelated concepts and are not exactly the same. Tourism refers to people's psychological and physical desires and needs in order to satisfy certain travel needs, explore new environments, experience foreign cultures, relax body and mind, etc. Travel goals refer to meeting the goals or plans set for travel, such as going to a certain city, attraction, activity, sightseeing, vacation, adventure, etc.