C's include files generally don't bring in code. (At least, well-designed include files don't.) They just declare symbols referred to in other compilation units.
Because there's no separation between compilation and linking in Perl, this sort of thing is unnecessary.
Besides that, PERL is a web scripting language, so it's not even compiled. It's completely interpreted, and if you can include other files, it's probably a horrible hack and a security flaw.
If you can avoid PERL and use Perl instead, I really do recommend that you use packages and modules to structure your programs. Work with the language, not against it. The tools, documentation, and support work so much better that way, not to mention that the language really encourages that kind of modularity.
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