Set in present-day L.A, The Tax Collector focuses on two men who work for a major local crime lord. David (Bobby Soto) & Creeper (Shia LaBeouf) drive around the city collecting what is owed to their boss from local outlets. For David, when he is not working, he enjoys spending time with his wife and two children and would do anything to protect them. The job is risky, but David feels confident in being able to keep his family safe while making collections and living a life of crime. David and Creeper are very good at what they do and have a tight bond between the two of them. Life for the two is going perfectly well until David receives word that a rival crime boss has returned to L.A. and is out to get revenge. Now David and Creeper are on alert as the return of one man could destroy everything they have built up, or worse, David’s family could be a target.
Directed by David Ayer, who previously directed titles such as End of Watch and Bright and wrote Training Day, the film certainly has some familiar aspects. Instead of following police officers, the director is now focusing more on gangs and crime within L.A. The film is also dialogue-heavy with moments of strong violence, which most certainly earns the film’s rating of R18+. Visually, The Tax Collector is pleasing even though the majority is quite gritty and dark. The audio track is also pleasing, but I was surprised at how much bass is outputted during certain moments, particularly when it comes to the film’s music.
As for performances, this is an area that left me quite surprised. While actor Shia LaBeouf is not the leading character in this film, he is easily the most interesting character in the film. Not only that, the performance that Shia LaBeouf brings on screen is also fantastic, and I did feel pretty disappointed whenever his presence was off the screen.
As a plot, I found The Tax Collector to be generally dull. The opening of the film spends far too much time showing the lead characters collecting money. Once the film introduces its villain, the plot becomes incredibly predictable. David is also an uninteresting character, and he makes choices that, again, have predictable outcomes. The film’s third act is questionable as it attempts to give its audience a big reveal, but during the final moments, I had honestly already checked out of the film and would have felt more excited if the film had just ended.
Overall, this film is truly a mixed bag. Actor Shia LaBeouf is easily the best element of this film, and whenever he is off-screen, the film becomes too slow-paced. Visually, this film is pleasing; the same can be said for the film’s audio track. The film is extremely predictable; by the final moments, the duration had undoubtedly overstayed its welcome.
4.9/10
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