Yeah, pretty sure it's perspective as Baneslave said, so unless a lot of other people agree that it's not perspective, gonna leave the poorly drawn tag off.
No, it's not just the "perspective" that's screwing up the image. Even with a top-down view the head wouldn't be nearly as big, not to mention it'd be positioned lower in relation to the shoulders than it is now.
It also doesn't help that the only other picture in this artist's tag is also drawn with no decent understanding of how perspective works.