We determine polarized parton distribution functions (PPDFs) and structure functions from recent experimental data of polarized deep inelastic scattering (DIS) on nucleons at next-to-next-to-leading order (NNLO) approximation in perturbative quantum chromodynamics (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 He3 and H3 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 He3 and H3 experimental data.