year fixed effects in time series regression

I'm trying to estimate what effect the tariff rate in a specific country has on evasion of tariffs (or rather the underreporting of the value of goods in customs). My dependent variable is a proxy for evasion and the explanatory one is tariffs. I have data spanning continuously over about 15 years.

Now I want to control for other possible unobservable determinants of evasion (such as an increase in customs enforcement or some technological improvement) as robustness and am not sure what would be appropriate (pretty new to econometrics). Would year dummies do the trick (and is this equivalent with "time/year fixed effects"?)? And finally, what would be the difference with estimating a model in first difference? (Can you do this for multiple years as in my dataset?)

Any input would be much appreciated!