This investigation deals with the vibration analysis of a rotating tapered shaft in Functionally Graded Material (FGM). The dynamic system is modeled using the Timoshenko beam theory (FSDBT) with consideration of gyroscopic effect and rotary inertia. The equations of motion are expressed by the hierarchical finite element method based on bi-articulated boundary conditions. The material properties are continuously varied in the thickness direction of a hollow shaft according to the exponential law function (E-FGM). The presented model is validated by comparing the numerical results found with the available literature. Various analyses are carried out to determine the influence of taper angle and material distribution of the two extreme materials on the dynamic behavior of FGM conical rotors system.