The tourism industry plays an important role in the economic development of the country or region. Taiwan has a beautiful natural environment, rich cultural resources, and the potential for the development of sport tourism industry. The purpose of this study was therefore mainly based on the four balanced scorecard perspectives: financial, customers, internal business processes, and learning and growth, to explore Taiwan in the strategic planning of the future development of sport tourism. The results showed that the host of high-quality sport events combined with local cultural events and business districts boosts sport tourism to attract domestic and foreign tourists. In addition, the construction of platforms for human resources and industry-academia cooperation should be set up with the full provision of skills and knowledge to customer service personnel, in which a solid foundation is formed for the sport tourism industry.