Can I use nail polish remover to make tie dye shoes?

You need to learn what the words mean. When paint is dissolved in acetone, that is lacquer. You can dissolve it again to get it off, and that is called nail polish remover. Enamel is also used as nail polish and that can not be dissolved in acetone.

Tie dye is a process where you tie a fabric tightly so it will not absorb dye, while the untied areas will absorb it. It is hard to imagine how you might do that with shoes, since the tying depends a lot on the flexibility of the fabric.

These two concepts are totally unrelated. I suggest you look around at www.instructables.com/howto/dying+shoes/