The "point" of communism is to get to the situation where taxes are gone because no one gets paid. Everyone is assigned a job and the workers get the same amount of resources no matter what that job is or how well you do said job while the higher ups and those guarding the workers get more and special perks. (Along with snitches like nosey karens as an incentive to rat out your neighbors)

If that seems like a flawed system with lots of holes in the logic, congratulations you are both smarter than a leftist and see why it falls apart every time it's tried. There is no incentive to actually work hard when you get exactly the same as someone that doesn't even do the bare minimum and you're encouraged to sell out everyone else around you, but that's the end state for the path they want us on. They don't care about a tax base because they expect to just force the masses to work no matter what.