Parse::exuberantctags parses ctags files and handles both traditional ctags as well as extended ctags files such as produced with exuberant ctags. it does not handle emacs-style "etags" files.

the module is implemented as a wrapper around the readtags library that normally ships with exuberant ctags. if you do not know what that is, you are encouraged to have a look at http://ctags.sourceforge.net/ and look at the exuberant-ctags package.