2023 is considered the new year, succeeding 2022 which is regarded as the last year. This is based on the Gregorian calendar system.
Step-by-step explanation:
The question you have asked pertains to the current year, 2023. In the context of our calendar, 2023 is the new year, as it is the year that just began after December 31, 2022. The reference to 'last year' would be 2022, since it is the year that has most recently completed. Remember, every January 1st, we start a new year according to the Gregorian calendar, which is the most widely used civil calendar in the world today.