From the Super Mario Wiki
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Tail Goombas attack like Tanooki Mario by swinging its tail. They jump into the air and flutter down to the ground slowly, and perform a tail whip when they land. They can be defeated like normal Goombas. In some levels, Tail Goombas jump into the air towards Mario, trying to catch him with a tail whip. There are also Big Tail Goombas, larger variants of Tail Goombas. Pre-release material also featured golden variants of Tail Goombas. They attacked in the same manner as the normal variants, but flew further.Defeating a Tail Goomba gives the player one coin, but some may give a player a Super Leaf instead.
In Mario Golf: World Tour, Tail Goomba is one of the names that can appear on the tournament scoreboard.
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