I will agree with seleucus Nicator.
Communism is good in theory but can not be applied by the far too imperfect humans. Communism and human nature simply do not match.
What they had in Soviet Union was not a real communism. But even if it was real, I don't think it would last for long anyways. At some point the authority would inevitably corrupt the leaders, and the citizens would get bored of being just equal and they would want to be allowed to take risks to gain for themselves as much power and money as possible.
The best system available today is a socialist democracy, where the leaders are elected democratically, the people are allowed to accumulate property, but at the same time the state is able to provide to all citizens some degree of equal opportunities, and some welfare exists to assist the less fortunate.