Because Pixelrebirth made me feel guilty I had to test this out.
The game was decent work for a first game. Keep it up! I liked the way you set it up and that you had a menu and end screen where you could start a new game. I was frustrated by the delay in firing bullets and how much bounce occurred off of the tanks and walls.
Implementing Pixelrebirth's suggestions would make this a great game!
@yaraslau I posted the .cap (but not the sound) on box.net.