Suppose a person acts as an individual, for example, the author of a game, without having the status of a self-employed or sole proprietor. In that case, you are required to pay a personal income tax of 16% of your royalties after deducting the remuneration of the site. The fee can be received in a bank account. If people make a game together and everyone's contribution is equally important without a contract. In that case, it will be considered that each team member's shares in profit and decision-making are equal. However, high-quality trading and portfolio review are much more important in capital and its increase. I don't know if server developers avoid paying taxes.