'The Tax Collector' is a commendable but not entirely successful attempt by David Ayer to return to the directorial role that made him famous.

David Ayer made a name for himself on the failure of 'Suicide Squad' by shooting brutal and grounded buddy movies about the harsh male lot. The highest point of the director's work can be considered the film 'Patrol', in which viewers, along with ordinary cops, immersed themselves in the daily life of law enforcement officers facing violent crime.

In the film 'The Tax Collector', Ayer decided to pull the same trick, with the difference that the heroes find themselves on the other side of the barricades. Did he manage to repeat the success of his main hit? More likely no than yes. But let's take it in order.

The Everyday Routine of Simple Gangsters

At the center of the story are collectors David (Bobby Soto) and Creeper (Shia LaBeouf), who spend their days driving around Los Angeles collecting money from local gangs and businessmen.

It is this daily routine for the guys that is dedicated to the lion's share and, it must be admitted, the best part of the film 'The Tax Collector'. There is chemistry between the characters, and seemingly disjointed dialogues about diet, girls, and family values give the characters depth. This is rare in purely genre films. It also gives hope during viewing that the film will turn out to be something more than an ordinary action movie.

An Awkward Genre Transformation

If in the first half the film looks and feels like a stylish and tense thriller, then with the appearance of a gangster nicknamed Conejo, the film turns into a frankly absurd B-movie action flick.

Grotesque rituals involving washing in virgin blood, caricatured violence, dialogues with a pomposity that even Dominic Toretto hasn't seen — all of this completely negates the carefully crafted atmosphere of realism. From a film about friendship and good guys in bad circumstances, 'The Tax Collector' transforms into an ode to revenge and a hymn to masculinity.

Is It Worth Watching 'The Tax Collector'?

If you don't expect any revelations or a film on the level of the aforementioned 'Patrol', then you can enjoy David Ayer's new film. There are just a couple of conditions: you sympathize with Shia LaBeouf's approach to portraying his characters, and the stylish soundtrack and decent cinematography (excluding the slow-motion scenes) can help you turn a blind eye to the outright stupidity on screen.

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