How can I analyse data on PostgreSQL using the origin table and expectant table I have described below?

Just use the lag window function, which allows you to look back the previous row(s). Since this requires several look back operation, you define and use a WINDOW definition in the query. (see demo)

select item, year, price 
     , lag(year)  over w  previous_year
     , lag(price) over w  previous_price
     , case when price > lag(price) over w  then 'Yes' 
            when lag(price) over w   is null then null::text  
            else 'No'
       end higher_than_previous_year
  from origin
window w as (partition by item order by year);  

You could use simple JOINS and UNION to achieve this (one of the many ways):

Query:

SELECT 
    a.item, 
    a.year, 
    a.price, 
    NULL AS prev_year, 
    NULL AS prev_price,
    NULL AS higher_than_previous_year
FROM
    (
    Select *, ROW_NUMBER() OVER (PARTITION BY Item ORDER BY Year) as rn
    from t
    ) as a
WHERE rn=1

UNION

SELECT 
    a.item, 
    a.year, 
    a.price, 
    b.year as prev_year, 
    b.price as prev_price,
  CASE
    WHEN a.price > b.price THEN 'yes'
    ELSE 'No'
  END AS higher_than_previous_year
FROM 
    (
    Select *, ROW_NUMBER() OVER (PARTITION BY Item ORDER BY Year) as rn
    from t
    ) as a
LEFT JOIN
    (
    Select *, ROW_NUMBER() OVER (PARTITION BY Item ORDER BY Year) as rn
    from t
    ) as b
  ON a.item=b.item and a.rn=b.rn+1
WHERE a.rn>1

Explanation:

1. First creating a ROW_NUM column to find prev rows - Using the same table in all the places wherever FROM and JOIN is being used
2. Above UNION: Getting rows with 1 as they are quite easy to go ahead
3. Below UNION: Self joining the table to get it's prev values

See fiddle in db<>fiddle

If you have access, I would suggest to create intermediate tables so that the query looks simpler. See this fiddle (created intermediate tables so query is easy to understand and debug)

I stated earlier in one of my comments to @arun's solution that there was an extra column called 'category'. I found that this query worked best.

SELECT *, 
CASE WHEN price > previous_price THEN 'yes'
     WHEN price <= previous_price THEN 'no'
     ELSE null
END AS is_current_year_price_higher
FROM
    (
SELECT *,
LAG(year,1) OVER (PARTITION BY item, category ORDER BY item, year) AS previous_year,
LAG(price,1) OVER (PARTITION BY item, category ORDER BY item, year) AS previous_price
FROM table_name
    ) AS main