The winger scored his seventh and eighth goals in six games to help Spurs to a 3-2 win over local rivals West Ham on Monday night - the second a last-minute 30-yard winner
Bale's 30-yard strike in the 90th minute took his tally for the season to 15 Premier League goals and moved the north London club up to third in the table in the race for Champions League football next season.
Villas-Boas hailed Bale’s recent displays - he has scored eight goals in his last six appearances for Spurs - and backed the Welshman to be named the league’s best player at the end-of-season awards.
“I think he is [the player of the year],” said Villas-Boas after the game. "He's such a super talent, this season we've seen him in another level, he's made a difference every game."
“He is a tremendous talent and has been at a tremendous level this season, with outstanding quality and motivation.
“When you see him keep on trying the way he did tonight in the last minute, it exemplifies the talent that he is.”
West Ham boss Sam Allardyce agreed that Bale, who was PFA Player of the Year in 2011, is the in-form player in the country after the 23-year-old’s sensational performance at Upton Park.
Allardyce said: “At the moment, there’s nobody doing more for a football club than Gareth Bale is for Tottenham.
“It’s not just the number of goals he’s scoring but the quality as well. If you get too tight he skips past you and if you stand off him he does what he did tonight.
“No matter who you are, you’ve got to admire a goal like that from a player who is the big difference for Tottenham.”