The Prime Minister's desire to "give people back some of their hard-earned money" follows Chancellor George Osborne's commitment that the Government's deficit reduction plans can be achieved without further tax rises following the 2015 poll.
But Mr Cameron appeared to go further, saying: "I think your economy does better if you say to people, 'You've worked hard, you've done the right thing, here is some of your own money back in a tax reduction'."
Mr Osborne said earlier this month that "tax increases are not required" to achieve his economic plans beyond 2015/16, as he intended to bring the nation's books into balance by imposing more spending cuts.
Mr Cameron said: "What George said, and what he's absolutely right about, is that our plans as set out and announced, that show (a) further need for spending reductions in order to meet our deficit targets, they don't include any plans for tax rises."
"That is what drives me as a Conservative. I think your economy does better if you say to people you've worked hard, you've done the right thing, here is some of your own money back in a tax reduction."
But he added that "no government can ever give a blanket assurance about every single thing under the sun".
The Prime Minister said he believed securing an outright Conservative majority in 2015 was an achievable goal.
"I'm aiming for victory and I'm going to fight all out for victory, and I think victory is achievable if we really roll up our sleeves and deliver," he said.