Sentence improvement — Replace the modal phrase in ‘‘Taxpayers are to be conscious of their privileges.’’ with a more accurate expression of obligation suited to civic guidance and formal instruction.

Given data
Taxpayers are to be conscious of their privileges.

Concept/Approach
‘‘Are to’’ can indicate arrangement/command, but in modern usage ‘‘have to’’ expresses clear obligation/necessity for general rules. The sentence is guidance for all taxpayers, so a necessity modal reads best.

Step-by-step option check
have to — Conveys required awareness: ‘‘Taxpayers have to be conscious...’’need — Weaker, suggests advisability rather than obligation.ought to — Moral recommendation, softer than intended rule-like tone.No improvement — Leaves the less idiomatic ‘‘are to’’ here.

Verification/Alternative
Other acceptable forms are ‘‘must be’’ (strongest) or ‘‘should be’’ (advisory). The keyed best balance is ‘‘have to’’.

Common pitfalls
Confusing ‘‘are to’’ (scheduled/command nuance) with general obligation in policy statements.

Final Answer
have to