Purpose. To identify the level of dependence of the effectiveness of fiscal policy of Ukraine on the development of domestic oil and gas industry and determine the ways of improving the system and mechanisms of state financial control at domestic oil and gas enterprises. Methodology. To evaluate the degree of impact of the oil and gas industry on fiscal policy of Ukraine, methods of economic and mathematic modeling is used. Findings. Low efficiency of the state financial control at the oil and gas enterprises is demonstrated. Originality. It lies in determining the level of impact of the financial results of NJSC "Naftogaz of Ukraine" and other economic factors that characterize the dynamics of the development of domestic oil and gas industry on the national deficit with the help of economic and mathematic modeling. Practical value. Ways to improve the state financial control over the use of budgetary funds allocated for the support of the domestic oil and gas industry, in particular, NJSC "Naftogaz of Ukraine", are suggested.

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