Orcs and goblins are exactly the same. They are the same. Goblins is the word used to describe them in the Hobbit, and since most of the orcs seen there come from the Misty Mountains in many adaptations such Battle for Middle Earth, the term goblin refers specifically to orcs from the Misty Mountains.

Are orcs made from goblins?

In the Hobbit, Tolkien describes orcs as a large variety of goblins, leading to the idea that goblins were of smaller build than orcs, although "The Great Goblin" and "Azog the Goblin" (as they were called in The Hobbit) were massive in size.

Why did goblins become orcs?

Tolkien said that one of the reason of choosing "Orc" over "Goblin" was the similarity with his fictional languages. Indeed most Elvish, Mannish and other words for Orc, are similar to the English word.