With a title like that I could be talking about NBA officiating or I could be talking about changing the format for the NBA Playoffs. I'm referring to the latter.
Here's how I would do it:
Step 1) Realign the NBA into 4 divisions:
Scheduling for the regular season will include 2 games against each opponent, one home and one away (58 games), 2 additional games, one home and one away, against Divisional opponents (12 or 14 games, depending on the division), with the last 10 or 12 games consisting of some combination of old rivalries (e.g: Pacers vs. Bulls, Celtics vs. Lakers) and rematches from the last two rounds of the playoffs from the previous season (e.g: Spurs vs. Heat, Heat vs. Pacers). (82 games total)
Step 2) The 3 teams with the best record from each division will make the playoffs along with the 4 teams with the best records from all remaining teams. If this results in seven teams from one division making the playoffs, then so be it.
Step 3) The first two rounds of the playoffs are Divisional brackets with a best-of-seven format:
A) The division winner with the best record gets paired against the wild card team with the worst record, and so on.
B) The second place team in the division gets paired against the third place team in the division.
C) The winners of those series play against each other for the Division Championship.
Step 4) The semifinal match-ups rotate every year with a best-of-seven format:
A) In year 1 the Northeast Division Champions (NDC) play against the Southeast Division Champions (SDC), while the West Division Champions (WDC) play against the Midwest Division Champions (MDC).
B) In year 2, NDC plays against MDC, while SDC plays against WDC.
C) In year 3, NDC plays against WDC, while SDC plays against MDC.
Step 5) The Finals match the winners of the semifinals in a best-of-seven "Gold Series" - while on off-days the other two semifinalists play in a best-of-five "Bronze Series".
Step 6) The draft order would be determined as follows:
A) The 14 non-playoff teams take part in a weighted lottery to determine the order of the picks #1, #2, #3, and #4, with the remaining 10 picks assigned in reverse order of record.
B) The teams involved in the "Bronze Series" pick at #15 and #16 - the winner picks at 15.
C) The other 12 playoff teams that didn't make the Finals take part in a weighted lottery to determine the order of picks #17, #18, #19, and #20, with the remaining 8 picks assigned in reverse order of record.
D) The teams involved in the Finals pick at #29 and #30 - the winner picks at #30.
This format would marginally reduce the incentive to "tank" games in the regular season (worst record only guarantees the #5 pick instead of the #4 pick). This format would generate additional television revenue by adding up to 5 more high-level games to the playoff schedule. This format would also provide additional opportunities for teams that are "almost there" to take the next step forward.