Perry, who takes his seat representing the 4th Congressional District in January, said he has "no plans" to sign a tax pledge issued by conservative lobbyist Grover Norquist.
The pledge, which has already been signed by 219 of 234 House Republicans, calls for tax reform that eliminates all future tax increases and never closes tax loopholes unless they are matched by cuts in government spending.
But the congressman-elect did seem to agree with reining in spending as debate continues about how to keep the economy from sliding off the so-called fiscal cliff.
"Before we can talk about what taxes are levied on our neighbors, we need to talk about what spending cuts are on the table. Before we can talk about maximum cuts, we need to talk about maximum efficiency. I have yet to see that from this president," Perry said.