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There is something called perldebug: http://perldoc.perl.org/perldebug.html
it is not an IDE. But you can step through perl code, and check the value of certain variables, etc.

Thank you for the confirmation.

Is there a perl IDE like MS Visual Studio for C++? You can follow into the functions, see the value of variables.

Maybe there is one, but I'm not aware of. For `old-fashioned' command line debugging the built-in perl debugger is good enough. See here for basic hints, read `man perldebug' for advanced stuff.