The Tax Collector is an action thriller film directed by David Ayer. The plot follows local crime duo David (Bobby Soto), and Creeper (Shia LaBeouf), who collect money from all the little gangs and pass it on to those higher up. One day a rival from the past arrives and threatens the duos way of life, rather than surrender they go to war.
This film is painfully unpleasant, to the point where I actually almost turned it off several times; watching it depressed me too much. I am no stranger to gore, being a big horror fan, but I don’t need to see a man getting nails hammered into his legs whilst also having his face stomped on, call me old fashioned, but it seems a tad excessive. I understand what Ayer was trying to do, making it as realistic as possible, but he didn’t stop to think just how off-putting that might be. The film is unrelentingly grim.
The acting is strong and is probably the high point of the film, Soto is good and carries the film well even if he is upstaged at times by the other performers. LaBeouf is like a man possessed here, he fully sinks into the role in a way that is almost scary, he is terrific. Sadly his role is only quite small. There is also a nice cameo from Jimmy Smits at the end of film that sets up a potential sequel.
Overall, a strong action film that has a lot of good tension and keen stakes, the issue is the violence is a little too graphic and feels done for nothing more than shock value disguised as accuracy.
Pros.
Soto
LaBeouf
Smits’ cameo
The tension and the final showdown
Cons.
The violence is off-putting
3.5/5