The Tax Collector is the third-best David Ayer-directed film (the top two would be End of Watch and The Beekeeper), but it’s far from the best David Ayers-penned movie — though to be fair, that includes Training Day and Dark Blue, as well as the aforementioned End of Watch. This one may not reach the heights of his previous works, but it’s worth a watch for fans of the genre.
The script can be nicely subtle, especially when it comes to the character of Creeper (Shia LaBeouf putting his natural weirdness to good use). He’s always dressed to the nines, but his cauliflower ears are a dead giveaway — here’s someone who can take punishment as well as dish it out. That’s good stuff, but at some point you have to put your money where your mouth is, and that’s where the character falls short.
Despite the emphasis on Creeper’s violent history (he has allegedly maimed, tortured, and murdered hundreds of people), he only shoots his gun once in self-defense throughout the film, which undermines the accounts of his past atrocities.
As if to further atone for his perceived trespasses against his fellow man, Creeper is given a martyr’s death, but I’m not sure whether we’re supposed to feel sorry for him or not. If all that’s said of him is true, he gets what he had coming to him; if not true, we’ve been fed a line of bullshit.
The character’s lack of significant action in the film doesn’t align with the fierce reputation that precedes him. It would have been nice to see Creeper’s character expanded, delving into his backstory and motivations. That notwithstanding, LaBeouf’s performance adds an intriguing layer to the film.
Conversely, the script can also be painfully blunt, in particular when it’s trying to convince us that the protagonist, David Cuevas (Bobby Soto), is a Killer with a Heart of Gold (i.e., a family man who prays before every meal and advises Creeper to accept Christ in his heart), in contrast with antagonist Conejo (José Martín), who engages in human sacrifice and voodoo rituals.
That’s a rather reductionistic black and white outlook, when it ought to be shades of gray. All things considered, The Tax Collector’s problem is that it insists on splitting its characters into ‘bad guys’ and ‘good guys’ when ‘bad guys’ and ‘worse guys’ would be a more accurate division.
This oversimplification of character dynamics ultimately detracts from the complexity that could have been explored in The Tax Collector. The film misses an opportunity to delve into the moral uncertainty and blurred lines that often exist in the real world.
The film overlooks a critical chance for character growth, which could have facilitated a deeper examination of moral and ethical aspects in the narrative, in turn adding depth to the story and making the characters more compelling and realistic.