Why The Tax Collector's Reviews Are So Negative

Critics are less than impressed with The Tax Collector. The latest crime thriller from David Ayer includes all the expected bravado from the male characters, and the reviews thus far suggest that the writer-director sticks too closely to a narrative formula, one that's similar to his previous films Harsh Times, Street Kings, and End of Watch. However, some critics do believe that The Tax Collector may appeal to viewers who look beyond the blatant in-your-face violence.

The Tax Collector stars Bobby Soto as David Cuevas and Shia LaBeouf as Creeper. In Los Angeles, the long-time friends make money by collecting debts from area gangsters. Bobby and Creeper are more than familiar with the hierarchy in the criminal underworld, and how things are supposed to work, but they receive a big surprise when a Mexican gangster reappears after 10 years and makes an offer that can't be refused. The Tax Collector represents a return to form for Ayer, who previously helmed Suicide Squad and the 2017 Netflix film Bright. The American filmmaker initially made a name for himself in Hollywood by writing the 2001 film Training Day.

Right now, The Tax Collector currently has a 19 percent Tomatometer score at Rotten Tomatoes. It seems that many of the top critics don't enjoy the overall feel of the film, as Ayer does indeed include numerous graphic depictions of murder. As for the basic storyline, many critics have taken issue with the bland nature of Ayer's script, almost like it's designed to lure in long-time fans that just want the usual mayhem. Of course, that doesn't mean that there's nothing to appreciate about the film, or that it's all style over substance, but the lack of narrative and character depth appears to be a point of concern for many critics.

Critics from bigger outlets may not be keen on The Tax Collector's dark narrative; however, it's worth noting that Ayer's film doesn't appear to be an absolute disaster. As with many Los Angeles-based crime films, Ayer seemingly tries to tap into something bigger, but through a somewhat-accessible tale of two friends who get way in over their heads. Overall, the mostly negative reviews all pinpoint the usual talking points: too much violence, un-relatable characters, etc. Some positive takes on Ayer's film reference the actual performances, a crucial part of filmmaking that some critics tend to ignore completely, or at least don't pay that much attention to.

In 2020 film culture, many critics and general moviegoers can easily dismiss Ayer's films for what they seemingly represent. Yet, some fans seem to appreciate the small nuances, whether they are within the storylines or within a specific performance. The Tax Collector may feel like a male-heavy film to some, but it does indeed feature notable performances from female performers such as Cheyenne Hernandez and Cinthya Carmona.