Brazil tax revenues soar in Dec on strong economy

* Full-year 2010 tax revenue up 9.85 percent over 2009

* Investor focus now on primary budget surplus figures

BRASILIA Jan 20 (Reuters) - Brazil's tax collection rose sharply in December from a year earlier on the back of strong economic activity, the federal tax authority said on Thursday.

Tax revenues in December, adjusted for inflation, jumped to 90.9 billion reais ($54.4 billion), a 16 percent increase from December 2009 and a 36 percent rise from November 2010.

Latin America's largest economy is expected to have grown around 7.5 percent last year.

Brazil's public accounts had deteriorated significantly in 2010 as the government increased spending ahead of October's presidential elections.

The country's consolidated primary surplus BRPSPS=ECI in the 12 months through November totaled 2.51 percent of gross domestic product, well below a government target of 3.1 percent of GDP for the year.

The year-end primary surplus figure is due to be announced on Jan. 31.

Finance Minister Guido Mantega said last month that Brazil could miss its 2010 budget target due to overspending by state and city governments For more see [ID:nN29172139].

But the administration of the new president, Dilma Rousseff, has pledged increased fiscal discipline for this year and is expected to announce a major spending freeze next month.

Tax revenues totaled 826 billion reais for 2010, up 9.85 percent from the year before. For 2011 the government expects an increase of 10 percent, not adjusted for inflation, the tax authority said on Thursday. ($1=1.672) (Reporting by Leonardo Goy and Hugo Bachega; Writing by Raymond Colitt; Editing by James Dalgleish)