I know that D&D system isn't very Tactic-friendly. The way it works, you either are way above your opponent(s) and tactic isn't needed, or your opponent(s) is/are so overpowered that you will need luck with dice, not a smart tactic, to defeat him/them.
Lets assume that the game isn't "Rocket Tag" or "DM vs. players" (which means that there's no need to worry about who goes first and fights do last longer then 1 round). What would be your suggestions on making encounters more about tactic or strategy then raw power?
My idea? Make the enemies more-or-less equal in power to the PCs. If they try to duke it out face to face, they will have something like 50/50 chance on winning. In such a situation the little circumstantial bonuses that you normally never pay attention to (like fighting in a cramped space, being higher then your opponent, being acrobatic enough to keep your AC while balancing, ect.) start to really matter.