Bale's impact has been pivotal in recent weeks after he scored vital goals in victories over Newcastle and Lyon.
However, ahead of his side's second-leg match with the French outfit, Villas-Boas has insisted that several members of his squad have the ability to change the course of a match.
Villas-Boas told reporters: "This is always the problem with big teams. Do Barcelona rely on Lionel Messi? Do Real Madrid rely on Cristiano Ronaldo? I don't think so.
"But the great players have to make the difference. They are the stars and Gareth has been magnificent this season.
"We are fortunate to have players who can be decisive in those moments."
Tottenham will play either Inter Milan of CFR Cluj in the last 16 of the Europa League if they can avoid defeat in France on Thursday night.