Subject. This article deals with the issues of the total taxable capacity of small business. Objectives. The article aims to analyze the development of small business under the shadow economy. Methods. For the study, I used the integral and balancing methods, and the graphical statistics method. Results. The article reveals areas of concern and challenges to sustainable development of small business in the Amur Oblast. Conclusions. It is necessary to create such conditions for business under which the functioning in the formal economy will be more profitable than in the shadow sector. This will favorably affect the sustainability of the entire Amur Oblast's development.
Keywords: sustainable development, small business, utilization, total taxable capacity, shadow economy
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