The Tax Collector (2020) is a gritty, action-packed crime thriller directed by David Ayer, exploring loyalty, family, and the violent underworld of organized crime in Los Angeles. With a focus on the high-stakes lives of enforcers, the film dives into the brutal consequences of power struggles and betrayal.

The story follows David Cuevas (Bobby Soto), a family man who works as a “tax collector” for a powerful crime lord known as Wizard. Alongside his ruthless partner Creeper (Shia LaBeouf), David collects payments from various gangs across the city, ensuring their allegiance to Wizard’s organization. Despite the violent nature of his job, David strives to maintain a separation between his criminal activities and his loving family life.

However, the delicate balance of David’s world shatters when a rival cartel leader, Conejo (José Conejo Martin), arrives in Los Angeles, seeking to overthrow Wizard’s empire. Conejo’s brutal tactics and unrelenting ambition force David and Creeper into a deadly conflict, as the cartel declares open war on their organization. With Wizard imprisoned and his family targeted, David is thrust into a desperate fight to protect those he loves while maintaining his honor in a world devoid of mercy.

As the conflict escalates, David faces impossible choices that test his loyalty, morality, and survival instincts. Conejo’s sadistic nature and overwhelming power push David to his limits, forcing him to confront the darkest aspects of his life and question whether the world he serves is worth sacrificing everything.

The Tax Collector examines the duality of loyalty and morality in the criminal underworld. It explores how family and duty collide in a world where survival often comes at the cost of humanity. David’s struggle to shield his family from the consequences of his violent profession highlights the tragic cost of living by the code of the streets.

The film is marked by David Ayer’s signature style, featuring gritty, street-level storytelling and a raw, unfiltered portrayal of urban crime. The cinematography emphasizes the harsh realities of Los Angeles, with vibrant yet oppressive visuals that juxtapose family life with the brutal violence of the streets. The action sequences are intense and unflinching, capturing the chaos and brutality of gang warfare.

Shia LaBeouf’s performance as Creeper, a cold and unrelenting enforcer, adds a volatile energy to the film, contrasting with Bobby Soto’s more restrained and introspective portrayal of David. Their dynamic drives much of the tension, as the two navigate the dangerous power dynamics of their world.

The Tax Collector (2020) is a violent, morally complex tale of crime and loyalty. With its visceral action, high stakes, and a stark depiction of the consequences of power struggles, the film offers a harrowing look at the sacrifices made in the pursuit of survival and control. It’s a story that underscores the fragility of human connections in a world ruled by violence and betrayal.