Optional: Avocado slices, lime wedges, vegan sour cream and salsa
In a small saucepan, bring water to a boil. Add rice. Return to a boil. Reduce heat; cover and simmer 5 minutes. Remove from heat. Let stand until water is absorbed, about 5 minutes.
Meanwhile, in a large skillet, heat oil over medium-high heat. Add green pepper and onion; cook and stir until tender, 3-4 minutes. Add garlic; cook 1 minute longer. Stir in chili powder, cumin and red pepper flakes until combined. Add beans and rice; cook and stir until heated through, 4-6 minutes. Stir in salsa and remove from heat.
Spoon about 1/2 cup filling off-center on each tortilla. Fold sides and ends over filling and roll up. Serve with optional toppings as desired.