The Blues play their local rivals for the 222nd time at Anfield, and Martinez wants to see his players be brave against the Reds.
He told BT Sport: "You need to perfect against Liverpool. We can't focus on defending all night, it will be too long a night. It's not our style.
"We can't defend with that approach, we need to keep control of the game and it's about trying to look for that perfection.
"We need to give incredible respect to this Liverpool side, especially at home because they have great goalscoring ability."
Everton are currently sixth in the Premier League.