Ok, but...
1. It's nothing new, in the least. -1
2. Around level 13 it starts glitching -2
3. The turret upgrade was worthless and didn't do anything -2
4. The Weapon level never changed -2
5. On level 17, the whole background where the power-ups were sort of mysteriously vanished along with the destroyed tanks. -1
6. the dirt mass just gets too big after awhile, period. -1
7. You made power-ups for sped and rate which helped a lot. + 2
8. The graphics were ok +1
9. You allowed the purchase of health and lives +1
Fix the turrets, make the dirt less massive o nthe later levels to cut down on the glitches and frustration, fix the tank upgrades, and see about expanding on the rest of it by making unlockables, or soemthing of the sort. 2/5 is your final score.