Ok so english is not my first language, sorry for grammatical errors
This can be better, I am not trying to offend you (sorry if I offended you)
You can fix the art, since that was a major disadvantage and fixing the controls is a good idea.

wat is dis sh*t

Sorry, but this is just plain horrible, and it is far from ready to upload.

This game was kind of frustrating to play, the tank controls felt a little weird, especially since your aim relied on your direction. The sound design was.... painful. Picking and firing the shotgun was really jarring, and I've got my volume fairly low. The menu's don't seem to work right, or at least, there doesn't seem to be a proper way to close them. A good effort, but definitely could use more work.

Edit:
I want to expand on what I said in saying that while I heavily disliked what's been presented here, I'm in no way discouraging the creation of it. I remember a long, long time ago when I tried getting into Flash animation back when I was in middle school, it took my six months to figure out just how to get a stick figure to appear like he was breathing. It's clear some effort has been put into this, some level of desire to /make/ something, but the something on display here isn't what I'd call presentable. I encourage you to keep working on it though. Nothing good ever starts out perfect.

its ok, for a scratch game that is