A burrito in Mexico is, historically, a regional name, among others, for what is known as a taco, a tortilla filled with food, in other parts of the country. The term burrito was regional, specifically from Guanajuato, Guerrero, Michoacán, San Luis Potosí and Sinaloa, for what is known as a taco in Mexico City and surrounding areas, and codzito in Yucatán and Quintana Roo. Due to the cultural influence of Mexico City, the term taco became the default, and the meaning of terms like burrito and codzito were forgotten, leading many people to create new meanings and folk histories. In modern times, it is considered by many as a different dish in Mexican and Tex-Mex cuisine that took form in Ciudad Juárez, consisting of a flour tortilla wrapped into a sealed cylindrical shape around various ingredients. In Central and Southern Mexico, burritos are still considered tacos, and are known as “tacos de harina”. The tortilla is sometimes lightly grilled or steamed to soften it, make it more pliable, and allow it to adhere to itself. Burritos are often eaten by hand, as their tight wrapping keeps the ingredients together. Burritos can also be served "wet", i.e., covered in a savory and spicy sauce, when they would be eaten with a fork and knife.

A taco is a traditional Mexican dish consisting of a small hand-sized corn- or wheat-based tortilla topped with a filling. The tortilla is then folded around the filling and eaten by hand. A taco can be made with a variety of fillings, including beef, pork, chicken, seafood, beans, vegetables, and cheese, and garnished with various condiments, such as salsa, guacamole, or sour cream, and vegetables, such as lettuce, onion, tomatoes, and chiles. Tacos are a common form of antojitos, or Mexican street food, which have spread around the world.