旅遊目的地品牌建立在實務界已成為能夠提升旅遊目的地競爭力的強而有地的行銷策略，以顧客為基礎的觀點做為品牌評估的趨勢逐漸受到重視，主要原因在於購併與清算等財務方面的動機，使得品牌的無形價值倍受關切。再者，各企業皆處於削價競爭的環境，導致利潤降低，因而轉向重視消費者心中對企業的認知，取代傳統的價格競爭(Keller, 1993)。在旅遊目的地當中也同樣可以看到相同的狀況， 現今的國際旅遊市場，亦正面臨著價格競爭的壓力與觀光客旅遊行為改變的挑戰。位在環太平洋上的台灣，同樣亦正面對地緣與文化相近的國家如中國大陸、東南亞、與新加坡等各國強大競爭，其中新加坡、韓國、泰國也正積極建立屬於自己的旅遊目的地品牌，故發展旅遊目的地之顧客基礎品牌權益勢在必行。
此外，從過去探討旅遊目的地顧客基礎品牌權益研究時，學者將該旅遊目的地當中所擁有的旅遊特色納入到顧客基礎品牌權益當中。台灣，根據2008年來台消費與動向調查指出，菜餚是吸引國際來台旅客觀光主要因素的第一名，有鑑於此，在台灣旅遊目的地當中，台灣應將我們所自豪的菜餚特色納入到旅遊目的地顧客基礎品牌權益衡量當中進行測量。故本研究目的有二：(1) 探討台灣旅遊目的地當中飲食在顧客基礎品牌權益中的角色；(2) 探討各國來台的旅客對台灣旅遊目的地品牌評估的認知差異。
本研究於2010年3月26日至5月2日期間，親赴桃園國際機場第二航廈出境大廳、台北鼎泰豐(信義店)發放260份問卷，現場尋找受訪者並表明身分及目的後，同時採用立意抽樣與便利抽樣法進行問卷調查法發放問卷。最後，共發出260份問卷，扣除10份無效問卷，共計回收250份有效問卷，有效回收率為96.15%。
本研究以Konecnik (2006)以及Boo et al,. (2009)所發展的旅遊目的地顧客基礎品牌權益為主要的理論基礎，探討台灣旅遊目的地顧客基礎品牌權益中則得到六項重要的構面，分別為旅遊目的地品牌知名度、旅遊目的地品牌認知品質、旅遊目的地品牌價值、旅遊目的地品牌忠誠度、旅遊目的地品牌文化意象構面、以及旅遊目的地品牌休閒意象構面。此結果再次驗證過去早期應用在零售業中的品牌權益概念確實是可以轉移並應用在旅遊目的地當中，也就是說旅遊目的地確實可以品牌觀點探討觀光客對旅遊目的地的認知。
此外，本研究結果亦顯示出，台灣的「當地飲食」在外國旅客眼中擁有著顯著的重要性，尤其是在台灣旅遊目的地文化意象構面當中所表現出台灣當地飲食的多樣性、便利性、以及擁有強大吸引力。外國旅客透過體驗台灣夜市的風貌、品嚐台灣各式各樣的當地飲食、在台灣品嚐當地飲食的便利性、以及參觀台灣歷史文物景點的活動，來了解台灣人在這塊土地上所展現出的台灣在地飲食之型態與味道、以及生活文化表現的真實性。這對建立台灣旅遊目的地顧客基礎品牌權益來說，是一個可以讓外國旅客在台灣進行深度旅遊的管道。

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