The Tax Collector

Directed by David Ayer, The Tax Collector follows two criminal enforcers (Bobby Soto’s David and Shia LaBeouf’s Creeper) as they find themselves drawn further and further into a vortex of violence after a powerful figure arrives on the scene. Filmmaker Ayer, armed with his own screenplay, has infused The Tax Collector with a striking, visceral sensibility that proves effective at initially drawing the viewer into the erratic proceedings, and it is, as a result (and for a little while), relatively easy to overlook the movie’s proliferation of less-than-enthralling attributes and elements – including Soto’s bland, unmemorable performance and a narrative that’s occasionally too convoluted for its own good. And although LaBeouf’s electrifying work here remains an ongoing highlight, The Tax Collector eventually does progress into a wheel-spinning midsection that slowly-but-surely drains one’s interest and attention – with the increasingly uninvolving vibe paving the way for a brutal yet thoroughly underwhelming climax that’s hardly able to pack the enthralling punch for which Ayer is obviously striving. The final result is a woefully hit-and-miss endeavor that’s ultimately more miss than it is hit, which is a shame, certainly, given that Ayer’s gritty approach, coupled with LaBeouf’s mesmerizing turn, does hold a fair degree of promise at the outset.

*1/2 out of ****