This article analyzes the establishment and start-up of the One Stop S
hop Inter-Agency Tax Credit and Duty Drawback Center in the Philippine
s. It briefly describes the policy change agenda that was embodied in
the Center's creation, and outlines developments during its first eigh
t months of existence. It explores the impact of bureaucratic complexi
ty on the ability of Center management and staff at the Department of
Finance (DOF) to implement the policy reform agenda. Finally, it exami
nes to what extent the Center's managers actually adopted the principl
es and techniques of strategic management and if they did, what differ
ence it made to successful implementation of that policy agenda. Copyr
ight (C) 1996 Published by Elsevier Science Ltd