use XML::Simple;
use Data::Dumper;
$text = qq{<a b="1" c="1"><b c="1"/></a>};
my $res = XML::Simple->new();
$result = $res->XMLin( $text );
print Dumper($result);
o/p: $VAR1 = {
          'c' => '1',
          'b' => [
                 '1',
                 {
                   'c' => '1'
                 }
               ]
        };
-------------
use XML::Parser;
$parser = new XML::Parser( Style => 'Tree' );
my $tree = $parser->parse( $text );
use Data::Dumper;
print Dumper( $tree );
o/p:
$VAR1 = [
          'a',
          [
            {
              'c' => '1',
              'b' => '1'
            },
            'b',
            [
              {
                'c' => '1'
              }
            ]
          ]
        ];