The former Toffees winger played for one season under Moyes, who is the bookies favourite to replace the Portuguese.
Speaking to The Athletic, Mirallas said: "It's also not easy when you change a lot of players every season.
"You need time. I don't know if it would be a good thing (if Moyes came back) but I do know him and, for sure, he'd do a decent job.
"I played only one year under Moyes but I had a good relationship with him. He always told me to dribble, do what I wanted but work hard every game. In my first season, it wasn't easy as I was changing country but he was always behind me, even when I had injuries. That was my best year.
"But when Moyes left, the club went in a different direction. Now, if you brought Moyes in, it would be like going back in time to five years ago. I don't know if that's a good idea. In football, sometimes strange things happen.
"You bring in Marco Silva to play nice football but now Moyes would not want to play the same way. Maybe Bernard wouldn't play, as he doesn't tackle. Different managers have different styles."