With the widespread application of live broadcasting technology in the tourism industry, the literature on tourism live streaming (TLS) has gradually grown. Through a systematic literature review, this paper analyses the status quo of TLS research and the reasons, decisions and results of users' participation in TLS. The results show that TLS research has grown significantly since 2020, and Chinese scholars have substantially contributed to this field. A clear theoretical basis and scientific method are generally adopted in this research to ensure the reliability of the results. Users have various motivations for participating in tourism live streaming. Audiences are driven mainly by learning motivation, social needs, escapism, utilitarian pursuits and entertainment needs. Anchors are motivated by social interactions, identities, economic returns, local emotions and entertainment. Product and service providers want to build their image, promote brands, obtain economic benefits and innovate operational models. All subjects interact through a live streaming platform to form a live streaming community ecosystem, which promotes changes in viewers' attitudes and behaviours. Anchors receive both identity and economic returns, and service providers meet their participation needs. In future research, audiences should be examined with additional theoretical applications, more diverse research subjects and other research methods.