Every January 1st, millions of people devise plans for new ways of living. Wiping the slate clean on the previous years bad habits and starting again.
It began 4000 years ago, when the ancient Babylonians made the first New Year's resolutions. They are said to have been the first people to not only celebrate the New Year but also make New Year's resolutions, except their New Year was in March because that's when the crops were planted. During a huge 12 day religious festival called Akitu, the Babylonians would crown a new king or reiterate their loyalty to the King. They made promises to the gods in order to pay their debts - this is where the foundation on New Year's resolutions started! If the Babylonians kept their promises and went through with it, the gods would favor them in the next year, but if they fell short they fell out of god's favor.
Similar practices like this happened all around the world after. For early Christians, the first day of the New Year was a time to resolve past mistakes and look to do better in the future. Although this idea has religious roots, resolutions have become promises to oneself instead of the gods.
And while yes, the new year marks a new beginning or a fresh start, I don't really believe in New Year's resolutions. I think that if you want to make a change within your life, why not start today? Because the sooner you start, the sooner you will see/feel progress in your goals. Everyday is a new beginning.