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Heat olive oil in a pan. Add onion and garlic, sauté until fragrant. Add ground beef and cook until browned. Drain excess fat if needed.
Mix in chili powder, cumin, paprika, salt, pepper, and tomato sauce. Cook 2–3 minutes until thick. Remove from heat and stir in the cheese until melty.
Warm the tortillas slightly (so they don't crack). Add about 2 tbsp of the beef mixture to one edge, roll tightly, and place seam-side down.
For fried version: Heat oil in a skillet and fry the taquitos for 1–2 minutes per side until golden and crispy.
For baked version: Place taquitos on a lined tray, brush lightly with oil, and bake at 200°C (400°F) for 15–20 minutes until crisp.
Serve hot, garnished with sour cream, guacamole, salsa, or a drizzle of spicy cheese sauce.