Heat oil over large skillet over medium-high. Add onion and garlic and sauté until translucent, about five minutes. Stir in tomato paste and chili powder. Add ground beef, breaking up with a wooden spoon until cooked through. Add salt and stir to combine.

Spray a small skillet with cooking spray. Place a corn tortilla on skillet and heat, flipping over once golden and toasted. Repeat with remaining tortillas. If using flour, place a few tortillas in a damp paper towel and heat in the microwave for 10 seconds or until warm.

Fill insides of heated tortillas with meat mixture and add any toppings desired. Serve and enjoy!