Everton have taken 18 points from nine games since Martinez replaced David Moyes in the Toffees hot seat in June 2013.
The Merseyside outfit have also switched to a more passing style of football and, consequently, Villas-Boas is expecting an entertaining match when he takes his team to Goodison Park on Sunday.
He told Tottenham's official website: "There is a massive difference from David Moyes's more aggressive type of football to Roberto Martinez's build-up play, so that can make a difference to the game.
"What doesn't seem to have made a difference is that their results have been excellent and the team has really warmed to Roberto's ideas of playing excellent football, so I hope it plays out to be an entertaining game.
"It's a difficult fixture and an important fixture for teams that compete for those four top spots. We face them at a good time, and we hope to go there and make it as difficult as possible for them."
Martinez has yet to mastermind a home win over Spurs, having lost three and drawn one against the Londoners at the DW Stadium while in charge of Wigan Athletic.