use DBI

my $dbh = DBI->connect ("dbi:CSV:", undef, undef, {
    f_ext        => ".txt/r",
    f_encoding   => "utf-8",
    csv_sep_char => "\t",
    # more options available
    RaiseError   => 1,
    });
my $sth = $dbh->prepare ("select * from test");
$sth->execute;
while (my @row = $sth->fetrow_array) {
    # do something with the fields
    }