It's a David Ayer film which generally means it may have interesting ideas, but an uneven execution. It has a gritty, but well -produced look. And yes, it really doesn't deserve a 4.8 IMDB rating and overall critical disdain.
The stand - out performer is Shia LaBeouf, who succeeds in creating a surprisingly convincing and threatening presence as tax collection enforcer Creeper, who unfortunately for the movie's success is not the lead character. He plays second banana and loyal off - sider to his lifelong friend David (Bobby Soto), who despite being the ostensible lead, is simply not as arresting a character. Why LaBeouf was nominated for a Razzie for this role, I'll never know? He's the best thing The Tax Collector has going for it. Interestingly the film also boasts another good, but criminally (pardon the pun) under - utilised cameo from a near, unrecognisable Jimmy Smits as "Wizard" Cuevas, an imprisoned Mexican Mafia crime lord, who features in a largely unneeded late narrative twist.
The Tax Collector like many of Ayer's films is certainly not faultless. But I found the focus on LA gangs, especially those of Mexican origin, combined with an associated observation of urban Mexican culture, nevertheless quite compelling.
