The best (and easiest!) place to see elephants today is in a local zoo with a focus on conservation of the species.
Never fund the use of elephants for human entertainment, as often elephants in these situations are abused.
For instance, sometimes elephant rides are advertised. Elephants aren’t like horses, however—they aren’t built for carrying a human, and it hurts them to do so. They often suffer from spinal injuries, blisters, and infections.
Although performances involving animals are dying out, it’s important never to go to a show where any animal is performing “tricks” to entertain a crowd. These animals get nothing out of these performances, and are often abused behind the scenes.