Former Manchester United defender Neville is a member of Roy Hodgson's coaching staff, but is also a television pundit and is currently planning to open a hotel near Old Trafford.
Tevez told The Sun Sunday: "Can you imagine Spain, Italy, Germany, Holland, Brazil or Argentina employing a manager's right-hand man whose day job is a television pundit? I can't ever see it happening.
"This week, I saw that Gary is part of a venture to build a new hotel in Manchester. How does that benefit England and Roy Hodgson?"
Tevez was also unimpressed by Neville's criticism of David Luiz last season when he said the Chelsea defender looked he was being "controlled by a 10-year-old in the crowd on a PlayStation".
"He's happy to make jokes about players referring them to a PlayStation game but I'm not sure many World Cups have been won on PlayStation - so I think Gary needs to stop playing games and concentrate on his coaching," he said.
"I know Sky is a high-profile and lucrative job and must pay well but he has to decide whether his first loyalty is to them or the FA.
"He should be out there watching games in the Premier League or the Championship, reporting back on current players and those who might play a part in the World Cup and beyond.
"He should also be turning up at clubs, watching their sessions, seeing how top-class coaches work and how England players respond to them."
On being a pundit and a coach for England, Tevez concluded: "In my opinion, there is too much of a conflict of interest to do both."
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