Many factors affect the number of foreign tourists and the international tourism receipts. Increased foreign exchange earnings from hotels, restaurants and tourism-related groups such as tourist guiding, increased employment, increased access to foreign direct investment, revenues from under-exploited natural resources and possibilities for differential taxation of tourists, increased GDP are examples of tourism revenues. The positive impact of international tourism receipts on economic growth is an important issue in all countries, especially developing countries. In this paper, we outline the number of visitors received from the highest spender countries, along with other variables that discussed by the previous studies. We applied panel data regression analysis method for panel dataset belongs to top 10 countries in terms of international tourism receipts. Based on the findings of the Driscoll-Kraay estimator model, the number of international arrivals from top spender countries has positive affect on tourism receipts and it is five times higher than the effect of the total number of international arrivals.