"A philosophy or system of government that is marked by stringent social and economic control, a strong, centralized government usually headed by a dictator, and often a policy of belligerent nationalism." (From The American Heritage Dictionary) Here."

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Here another definition:
Fascism:
"A system of government marked by centralization of authority under a dictator, stringent socioeconomic controls, suppression of the opposition through terror and censorship, and typically a policy of belligerent nationalism and racism."
http://dictionary.reference.com/browse/fascism

Example: the Soviet Union was a fascist state. This why Reagan called it the evil empire.

America has never been a fascist state and typically people who call America a fascist state are people who always seem to support real fascist states.
Another example of a state which is fascist state and becoming more fascist ever day is Venezuela.
Here a blog with some latest news about Venezuela:
http://daniel-venezuela.blogspot.com/
and one of links from above link:
http://www.venezuelatoday.net/