The Tax Collector (2020) is a gritty American action thriller written and directed by David Ayer, known for Training Day and End of Watch. The film stars Bobby Soto as David Cuevas and Shia LaBeouf as his volatile partner, Creeper. They work as “tax collectors” for a Los Angeles crime lord named Wizard, collecting a cut from local gangs’ profits. When Wizard’s old rival, Conejo, returns from Mexico, their operations are disrupted, forcing David to protect his family from escalating violence .

The film received predominantly negative reviews. On Rotten Tomatoes, it holds an approval rating of 17% based on 70 reviews, with an average rating of 3.7/10 . Metacritic reports a score of 22 out of 100, indicating “generally unfavorable reviews” . Critics cited issues such as lack of depth and imagination, with David Rooney of The Hollywood Reporter stating, “There’s too little depth to make you care about the characters and too little imagination at work to make The Tax Collector pay” .