As far as the gameplay goes, it is good - simple and fun. Pretty well-made for what seems like your first game. Being able to unlock boats is a nice touch, though it seems like just a cosmetic thing? I couldn't discern any performance differences between the boats I unlocked.
Thank you for the compliment, and the boat upgrades are purely cosmetic. After your suggestion, I think I may update the game to have boats with special abilities.
One suggestion I have is to keep track of different game stats, like the amount of taps made. I would like some embellishment - animated water would be nice, for starters. Would also be nice if there were other obstacles besides logs.
These are great suggestions, different obstacles would provide some variance in gameplay. As for the water being animated, sadly it is not possible to animate tiled-sheets in Construct 2 at this time.
All that being said, I'm not a big fan of in-game ads, so this won't be staying on my phone.
Putting ads in the game killed me but I wanted some sort of compensation for the game, and users prefer ads to paying for games usually, at least for smaller arcade games with no story.
Thank you for the score and the honest review, it's good to have someone on the forums who is not afraid to be honest and also give some useful advice.
Welcome to the forums!