For the first time in global and domestic historiography, the Gulag is examined as a socio-economic and political-legal phenomenon of the Soviet state. This monograph analyzes the theoretical and legal foundations of Soviet repressive policies and examines the reasons for and the regulatory framework for the creation and operation of the Gulag as a new type of punitive system. Using previously unpublished archival materials, including accounting and financial documentation of the USSR Ministry of Internal Affairs, it examines the development and functioning of the Soviet camp-industrial complex. For the first time in historical scholarship, special camp courts are the subject of study. This publication is intended for historians, lawyers, economists, political scientists, and a wider audience.