There are many different view points on this question. Tanning can reduce the risk of depression, give your body vitamin D, and help you look your best. However, it is also reported that it can increase the risk of cancer.
Unfortunately tanning is not safe. Research groups have declared tanning to be carcinogenic to humans (like smoking! ) and that tan related melanoma (the worst kind of skin cancer) can be directly attributed to tanning beds and excessive sun exposure. Sunless tanner can achieve a "sunkissed" look without damaging your skin.