Partly study about tax on goods (4)
I believe the answer is:
duty
'tax on goods' is the definition.
(I've seen this before)
I can't explain the rest of the clue.
Can you help me to learn more?
(Other definitions for duty that I've seen before include "'Obligation, responsibility (4)'" , "Moral/legal obligation" , "Levy - tax on imports" , "form of tax" , "Obligatory task(s) - tax" .)