in 2019 aims to ensure transparency on the environmental nature of the expenditure and revenue that make up its budget, as well as to improve the environmental impact of its budget in the future. The first fiscal year 50 identifies in 2019 a minimum of €17.5 billion in expenditure unfavorable to the mitigation of climate change, including €13.9 billion in tax expenditure, and approximately €29 billion in favorable expenditure on this same theme. A systematic evaluation covering the entire Budget will be published with each finance bill from the 2021 budget. The use in the evaluations of the new &quot;value of action for the climate&quot;&gt; resulting from the Quinet report (2019) must contribute to assessing the adequacy of the projects studied with the objective of carbon neutrality in 2050. Finally, with regard to state support for international companies, in particular export guarantees, are now enshrined in lawa: