use strict;
use XML::Rules;

my $parser = XML::Rules->new(
	stripspaces => 7,
	rules => {
		_default => 'as is',
		name => 'content',
		command => 'content',
		value => sub {
			my ($tag,$attr,$context,$parents) = @_;

			my $name = $parents->[-1]{name};
			my $value = $attr->{_content};

			return '%values' => {$name => $value};
		}
	}
);

my $data = $parser->parse(\*DATA);

use Data::Dumper;
print Dumper($data);
__DATA__
<test_config>
<action_1>
  <command>cmd</command>
...