The Argentinian believes that Neville's role as a television pundit, as well as his venture into the hotel industry, do not benefit the England squad.
"It's difficult to believe the country doesn't challenge more successfully at the Euros or in the World Cup," Tevez told The Sun. "But maybe England have to look at the structure of its coaching staff.
"Which brings me to Gary Neville. I can't believe that any of the top countries would employ a television pundit as a part-time coach.
"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?"
Neville was employed as an England coach shortly before Euro 2012.