Heat olive oil in a skillet over medium heat.
Add black beans, cumin, chili powder, smoked paprika, garlic powder, salt, and pepper. Cook for 5 minutes, stirring occasionally.
While beans cook, prepare the avocado salsa by combining avocado, tomato, red onion, lime juice, cilantro, and salt in a bowl. Mix gently.
Warm the corn tortillas in a dry skillet or microwave until pliable.
Assemble tacos by spooning seasoned black beans onto tortillas.
Top with a generous scoop of avocado salsa.
Add sliced jalapeƱos and cheese if desired.
Serve immediately and enjoy!