This is a 1:35 Plastic Israeli Main Battle Tank Merkava Mk.III from Academy Plastics. It's for ages 10 and up.
The Israeli Defense Force (IDF) created the Markava series of tanks out of the need to have an independent source of Main Battle Tanks (MBT). The armor is modular for quick replacement and features spacing that helps lessen the effect of anti-tank weapons. The tank is also equipped with an environmental control system that protects the crew from chemical weapons. The Merkava is equipped with impressive weaponry and has proved to be a very effective craft.