  We determine polarized parton distribution functions (PPDFs) and structure
functions from recent experimental data of polarized deep inelastic scattering
(DIS) on nuleons at next-to-next-to-leading order (NNLO) approximation in
perturbative quantum chromodynamic (pQCD). The nucleon polarized structure
functions are computed using the Jacobi polynomial approach while target mass
corrections (TMCs) are included in our fitting procedure. Having extracted the
polarized spin structure functions, we extend our study to describe $^3{\mathrm
He}$ and $^3{\mathrm H}$ polarized structure functions, as well as the Bjorken
sum rule. We also explore the importance of the nuclear corrections on the
polarized nuclear structure functions at small and large values of $x$. Our
results are compared with the recent available and high precision polarized
$^3{\mathrm He}$ and $^3{\mathrm H}$ experimental data.
