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Review: The Tax Collector (BD)

av Henric Brandt

Director and screenwriter David Ayer previously penned the screenplay for Training Day, a film lauded by many, including members of our editorial team. Denzel Washington won an Oscar for his portrayal of the anti-hero Alonzo in that film. However, in the intervening years, Ayer’s subsequent work, particularly the critically panned Suicide Squad, which he both wrote and directed, has not reached the same heights.

The Tax Collector marks Ayer’s return as both director and writer, set within a similar milieu to Training Day, with certain characters crossing over between the two films.

David (Bobby Soto) and Creeper (Shia LaBeouf) function as Tax Collectors, tasked with collecting dues from various gangs across Los Angeles on behalf of a local crime boss. The work is inherently dangerous, and David relies on Creeper for protection. The dynamic shifts when a new, more powerful gangster arrives, jeopardizing David and his family.

David Ayer often focuses on anti-hero protagonists, and The Tax Collector is no exception. David and Creeper are morally ambiguous figures. The film juxtaposes David’s domestic life, where he presents as a normal and pleasant individual, with his ruthless professional persona. This duality creates a sense of uncertainty; it’s difficult to definitively support or condemn his actions and the consequences he faces.

The Tax Collector features graphic violence and bloodshed, employing a blend of practical and computer-generated effects. The action sequences are well-executed and innovatively shot. Shia LaBeouf delivers a compelling performance as the unhinged Creeper. While Labeouf fully commits to the role, even sporting a significant chest tattoo (briefly visible), the character’s potential feels underutilized, particularly towards the film’s conclusion. Many of the character’s initial promises are ultimately unfulfilled.

The Blu-ray release offers a satisfactory visual experience, with a sharp and detailed image. The film’s muted aesthetic, characterized by strong contrasts, is well-represented. The DTS-HD audio track is clean and delivers impactful bass during action sequences. Regrettably, the extras are limited to four inconsequential deleted scenes, the removal of which is understandable.

Overall, The Tax Collector proves to be a somewhat underwhelming experience, despite its relatively short runtime. The ending feels abrupt and incomplete, and the film’s most intriguing character is ultimately sidelined. Consequently, the final rating reflects these shortcomings.

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