It's called the "intertwining illusion"
When you look at this image, your brain tells you it's both "circles" and "spirals".
If you look at the center, you can see that the black and white squares make a circle. But when you look at the edges, the squares are tilted as if they were part of a spiral, and you see spirals.
Even if we remove the inner circles,
the outer circle still looks distorted.
Researchers say that when your brain interprets a complex figure like this, it tends to assume that the figure is three-dimensional rather than flat. In this case, it assumes it's looking into a tunnel with stripes on the wall, so that's what it sees.
For a more thorough explanation: Headache-Inducing Spiral Illusion Explained, LiveScience>>