Abstract
A theoretical approach to the investigation of spin-dependent structure functions in deep inelastic scattering of polarized leptons off polarized nuclei, based on the effective meson-nucleon theory and operator product expansion method, is proposed and applied to deuteron and $^3He$. The explicit forms of the moments of the deuteron and $^3He$ spin-dependent structure functions are found and numerical estimates of the influence of nuclear structure effects are presented.
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