Preheat your oven to 450 degrees F and ensure that a rack is positioned in the center of the oven.
In a medium skillet over medium heat, add 1 tablespoon of olive oil. Once hot and shimmering, toss in the diced onion seasoned with kosher salt. Stir occasionally until the onion becomes translucent and fragrant, about 3-4 minutes. Next, add the minced garlic along with the optional chipotle pepper; cook until fragrant.
Add tomato paste along with chili powder, ground cumin, and smoked paprika to the skillet. Stir everything together until well-combined and cook for another minute or two until you smell those enticing aromas filling your kitchen.
Incorporate drained black beans into the skillet mixture; stir gently to combine everything thoroughly. Pour in vegetable broth and increase heat to bring it all to a gentle simmer while mashing some beans slightly with a spatula to bind everything together.
Wrap your corn tortillas in a damp paper towel and microwave them for about 30 seconds to steam and soften them up.
Brush remaining olive oil across a large rimmed baking sheet. Place warmed tortillas on it and spread the black bean mixture over half of each tortilla before sprinkling cheese on top. Fold each tortilla in half creating taco shapes before baking them in the oven until golden brown and crispy.