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Mazur} and \\textit{K. Rubin} [Mem. Am. Math. Soc. 799, 96 p. (2004; Zbl 1055.11041); J. Th\u00e9or. Nombres Bordx. 28, No. 1, 145--183 (2016; Zbl 1411.11065)] developed a theory of (higher rank) Kolyvagin and Stark systems over principal Artinian rings and discrete valuation rings. In this paper the author describes a theory of Stark systems over complete Gorenstein local rings $R$ with a finite residue field. Under certain hypotheses (similar to those of Mazur and Rubin) he shows that the module of Stark systems is free of rank $1$ and controls the higher Fitting ideals of the Pontryagin dual of a certain dual Selmer group. In particular, this applies in the case where $R \\simeq \\mathbb Z_p[[T]]$ is the Iwasawa algebra. \\par The main idea is to use exterior biduals rather than exterior powers. The $r$-th exterior bidual of an $R$-module $M$ is defined to be \\[ \\bigcap_R^r M := \\left( \\bigwedge_R^r M^{\\ast} \\right)^{\\ast} \\] where $(-)^{\\ast}$ denotes the $R$-dual $\\mathrm{Hom}_R(-,R)$. Note that there is a natural homomorphism of $R$-modules \\[ \\bigwedge_R^r M \\rightarrow \\bigcap_R^r M, \\] but this map is in general neither injective nor surjective. \\par Let $G_K$ be the absolute Galois group of a number field $K$ and let $T$ be a free $R$-module with an $R$-linear continuous $G_K$-action. Assume that this action is unramified outside a finite set of places of $K$. One considers Selmer groups $H^1_{\\mathcal{F}}(K,T) \\subseteq H^1(K,T)$, where $\\mathcal{F}$ is a Selmer structure on $T$, i.e., ~a cocycle $c \\in H^1(K,T)$ belongs to the subgroup $H^1_{\\mathcal{F}}(K,T)$ iff for a certain finite set $\\Sigma(\\mathcal{F})$ of places of $K$ the image of $c$ under the localization map $H^1(K,T) \\rightarrow H^1(K_{\\mathfrak q},T)$ belongs to a prescribed submodule of $H^1(K_{\\mathfrak q},T)$ for each $\\mathfrak{q} \\in \\Sigma(\\mathcal{F})$. Given a Selmer structure $\\mathcal{F}$ on $T$ and square-free integral ideals $\\mathfrak n$ of $K$ one can define new Selmer structures $\\mathcal{F}^{\\mathfrak n}$ on $T$ and a dual Selmer structure $\\mathcal{F}^{\\ast}$ on the Cartier dual $T^{\\vee}(1)$ of $T$. \\par The author first assumes that $R$ is a zero-dimensional Gorenstein local ring. For certain admissible sets $\\mathcal{Q}$ of prime ideals of $K$ and under certain hypotheses on $\\mathcal{F}$ he defines the module $SS_r(T, \\mathcal{F}, \\mathcal{Q})$ of Stark systems of rank $r$ for the triple $(T, \\mathcal{F}, \\mathcal{Q})$ by \\[ SS_r(T, \\mathcal{F}, \\mathcal{Q}) := \\varprojlim_{\\mathfrak n} \\left(\\det(W_{\\mathfrak n}) \\otimes_R \\bigcap_R^{r + \\nu(\\mathfrak n)} H^1_{\\mathcal{F}^{\\mathfrak n}}(K,T) \\right) \\] where the inverse limit runs over all square-free products of primes in $\\mathcal{Q}$ and $\\nu(\\mathfrak{n})$ denotes the number of prime factors of $\\mathfrak n$. Moreover, the $R$-module $W_{\\mathfrak n} := \\bigoplus_{\\mathfrak q \\mid \\mathfrak n} H^1_{/f}(K_{\\mathfrak q}, T)^{\\ast}$ is free of rank $\\nu(\\mathfrak n)$ under the running hypotheses of the article. The definition of the transition maps for each pair $\\mathfrak m \\mid \\mathfrak n$ is a little subtle and will not be given here. \\par The author studies the functorial properties of $SS_r(T, \\mathcal{F}, \\mathcal{Q})$ under surjective ring homomorphisms $R \\rightarrow S$. This allows him to define Stark systems over arbitrary Gorenstein local rings as follows. If $R$ is a complete Gorenstein local ring, choose a sequence $J_1 \\subseteq J_2 \\subseteq \\dots$ of ideals of $R$ such that $R/J_n$ is a zero-dimensional Gorenstein local ring and such that the natural map $R \\rightarrow \\varprojlim_n R/J_n$ is an isomorphism. Then $SS_r(T, \\mathcal{F}, \\mathcal{Q})$ is defined to be an inverse limit of the shape $\\varprojlim_n SS_r(T/J_n T, \\mathcal{F}_n, \\mathcal{Q}_n)$. It is shown (under certain hypotheses) that the $R$-module of Stark systems is free of rank $1$ if $r = \\chi(\\mathcal{F})$ is the ``core rank'' of the Selmer structure $\\mathcal{F}$. Then any basis can be used to compute all the higher Fitting ideals of $H^1_{\\mathcal{F}^{\\ast}}(K, T^{\\vee}(1))^{\\vee}$. Hence Stark systems control Selmer groups. \\par Finally, we point out that also \\textit{D. Burns} and \\textit{T. Sano} [``On the theory of higher rank Euler, Kolyvagin and Stark systems'', Preprint, \\url{arXiv:1612.06187}] recently studied Euler, Kolyvagin and Stark systems over zero-dimensional Gorenstein rings. Their approach to Stark systems is rather similar, and all three authors now have a joint series of preprints on this 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